need this ASAP. will upvote, thanks!

1. Entity A purchased an equipment worth P890,00. The equipment has a useful life of 10 years and a residual value of P90,000. Entity A uses the straight-line method of depreciation. On December 31, 20x2, Entity A revalues the equipment at a fair value of P820,000. There is no change in the residual value and the remaining useful life of the asset. How much are the revaluation surplus on December 31, 20x2 and revised depreciation expense in 20x3 and in subsequent periods, respectively? [Revaluation surplus; Revised annual depreciation]"

A. 90,000 ; 91, 250 B. 92,000 ; 92, 150 C. 83,000 ; 90, 250 D. 89,000 ; 91, 050