On January 1, 2019, FC Barcelona Company acquired two classes of property, plant, and equipment Data relating to the asset follow: Classes Machinery Office E ui ment Useful Life 5 years 4 ears 2 ooo ooo Methods of D reciatlon Straight line Stra ht line The company uses the cost model for the machinery and revaluation model for the office equipment. On January 1, 2020, the following are the recoverable amounts (fair values) of the assets: Recoverable Amount Machinery Office Equipment 1200,000 On January' 1 , 2021 the following are the recoverable amounts (fair values) of the assets: Recoverable Amount Machinery Office Equipment