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Heap Co has a freehold property that is valued at $4m in the statement of financial position, with accumulated depreciation of $250,000 on the building. The property has been revalued and its current value is now $5.6 million, but with accumulated depreciation of $400,000 on this revalued amount. The net increase in value of the asset is the increase in the total valuation ($1.6 million) minus the increase in the accumulated depreciation of $150,000. The net increase in valuation is therefore $1,450,000. The adjustment to the statement of financial position should be:...................show your work