Hendersons Ltd has just begun to revalue its plant and equipment. The following information about the items included in this class of non-current assets shows their carrying value, and most recent revaluation.

Item	Lathe	Grinder	Stamp machine
Cost	34,000	12,000	65,000
Accumulated depreciation	6,700	1,400	14,000
Fair value as at 31 December 2012	25,000	12,000	60,000

What is/are the appropriate journal entry(ies) to record the revaluations using the net method?