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?