In 2018, XYZ Company recorded an impairment loss of $80,000 for its equipment that the company will continue to use in the future. In 2019, the fair value of the equipment has increased by $90,000. How should the company record this increase in fair value? Dr: Accumulated Depreciation $80,000; Cr: Recovery of Loss on Impairment $80,000 Dr.Equipment S90,000; Cr: Retained Earnings $90,000 Dr:Accumulated Depreciation $90,000; Cr: Recovery of Loss on Impairment $90,000 Dr: No journal entry is necessary