if both buildings decreased, why one's entry is reval surplus and one is reval gain/loss??

10 On July 1, 2023, Lucas Ltd, a publicly listed company, acquired assets from Jared Ltd. On the transaction date, a reliable, independent valuator ass fir values of these assets as follows: he buildings are owned by the company, and the land that the buildings are situated on is owned by the local municipality and is provided free of charge to th wner of the building to encourage local employment. In exchange for the acquisition of these assets, Lacas issued 156,000 common shares. Laeas's shares are thinly traded (that is, traded in relatively low volume leading to more volatile price changes than most public companies). In the most recent sale of Lucas's shares on the Toronto Stock Exchange, 1,0oo shares were wold for \$5 per share. At the time of nequisition, thoth buildings were considered to have an expected remaining ustful life of 10 years, the machinery in building was expected to lave a remaining useful liffer of 3 years, and the machinery in bailding e2 was expected to have a useful life of 9 years. Lucas uses straight-line depeeciation with no residual values. At December 31, 2027. Lacas's fiseal year end, Lacas recorded the correct depreciation amounts for the six months that the assets were in use. An independent nppraisal conclnded that the assots had the following fair values The asset account is now $387,000$47,000=$340,000, and the related accumulated depreciation is account is zero. The Revaluation Surplus (OCl) account has a balance of $737($7,000$6,263) The asset account is now $178,000$18,000=$160,000, and the related accumulated depreciation is account is zero