IV. The following information is extracted from the statement financial position of the Bee PLC. Statement of Financial Position as at 31.03.2020 Rs. Machinery at revalued amount as at 31.03.2019 2,000,000 Less: Accumulated depreciation (500,000) Carrying amount 1,500,000 Additional Information: The revalued amount of this machine as at 31.03.2020 was Rs. 1,800,000 with a remaining expected useful life time of 05 years. Also, there was a previously recognized revaluation decrement of Rs. 100,000 for this machine. Required: a) Show the necessary journal entries to record the revaluation. (02 Marks)