Mammed purchased a building on $1$ July $2012$ for $500,000$ AZN. At the date of acquisition, the useful life of the building was estimated to be $20$ years and depreciation is calculated using the straight$-$line method. At $1$ September $2015,$ an independent valuer valued the building at $350,000$ AZN and the revaluation was recognised in the financial statements. Mammeds accounting policies state that excess depreciation arising on revaluation of non$-$current assets can be transferred from the revaluation surplus to retained earnings. Financial year end is $31$ December. Based on information provided calculate$/$provide: $1.$ Revaluation surplus arised on $1$ September $2015(4$ marks$)2.$ Depreciation charge for the year ended $31$ December $2015(4$ marks$)3.$ Calculate exceed depreciation for the year ended $2015(3$ marks$)$