Jarvis Corporation owned a building with a book value of $109,000 at 12/31/10. The building had a 15-year remaining life and a revaluation surplus balance of 546,000 on that date. The company sold the building on 1/1/11 for $182,000. What is the effect on total Stockholders' Equity caused by recording the sale and the adjustment to the Revaluation Surplus per IFRS? Select one: 2. $119,000 b. 5182,000 c$27,000 d. 546,000 O e573,000