*Exercise 9-11 (Part Level Submission) At December 31, 2017, the end of its first year of operations, Swifty SA chose to use the revaluation framework allowed under IFRS. Swifty's ledger shows Equipment 636,000 and Accumulated Depreciation-Equipment 127,200. *(a) Independent appraisers determine that the plant assets have a fair value of 579,300. Record the revaluation Account Titles and Explanation Debit Credit (To record depreciation expense)