Current Attempt in Progress Your answer is partially correct. Vaughn Group has equipment with an original cost of 540,000,000 and related accumulated depreciation of 108,000,000 on December 31, 2022. The fair value of the equipment at December 31, 2022, is 702,000,000. The equipment has a useful life of 4 years remaining after December 31, 2022, with no residual value. Vaughn uses the straight-line method of depreciation. Prepare the entry to (a) record the revaluation of the equipment on December 31, 2022, and (b) record depreciation on the equipment at December 31, 2023. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation (a) Depreciation Expense Accumulated Depreciation-Equipment Accumulated Depreciation-Equipment (b) eq Unrealized Gain on Revaluation Debit 135,000,000 135,000,000 Credit 135,000,000 297,000,000