Jan 1 ,2020

In January 1, 2020, it was decided that the following assets comprising the PPE of Company A are to be measured using revaluation model. Accumulated Cost EUL Replacement Cost Depreciation Building 5,000,000 1.500.000 101 8,400,000 Equipment 6,000,000 2.500.000 121 6,300,000 Land 13,250,000 14,200,000 Determine the amount to be reported as revaluation surplus in the statement of financial position as of December 31, 2021. 3.140,000 O 3,505.000 O 2.775,000 O 2,102,500