Make the adjustment by note $6.$Revaluation for land and building.Note $6-$ property, plant and equipment

Details are as follows:

On $1$ April $2023$ the fair value of the property was $$60$ million, including $$32$ million relating to the building. The directors wish to reflect this revaluation in the financial statements, but no entries regarding the revaluation have yet been made. The directors do not wish to make an annual transfer of excess depreciation to retained earnings. The original estimate of the useful economic life of the building is still considered valid. No assets were fully depreciated at $31$ March $2024.$

All of the depreciation is to be charged to cost of sales.