Memphis Ltd. purchased a building in 2015 for en,000,000 and as of December 31, 2018 had recorded accumulated depreciation on the building of 4,000,000. On December 31, 2018, the company conducted its first revaluation when the fair value was 27000.000. Under IAS 16, the journal entry recorded on this date would include: Multiple Choice a credit to Revaluation Surplus-Building for 20,000,000 O a credit to Loss on Revaluation-Building for 20,000,000 a debit to Revaluation Surplus-Bullding for 14,000,000 a debit to Loss on Revaluation-Building for 14,000,000