Kolam Ltd had the follcnving noncurrent assets on its bSance sheet at 30 June 2019: Less: Accunwlated Depreciaticn 15,000 160000 wooo $220 ooo CM I July 2019, the land was revabd to SISO,OOO, and the and equipnznt was revalued to S70,OOO_ One year later, on I July 2020, the reccr.'eraNe anount of the giant and equigrnent was determined to be SSO,OOO, and it was revalued accordingly. Depreciation fw all relevant items is straight-line, at an annual rate of 10 cent