On $10$ctober $20$X$1,$ X Co purchased a property for $$400,000.$ The property had a useful life of $40$years and was depreciated on a straight$-$line basis. On $1$ October $20$X$5,$ the property was revalued to$$432,000.$ The remaining useful life at that date was $36$ years. The company wishes to make theallowed transfer of excess depreciation between the revaluation surplus and retained earnings.Which of the following correctly records the transfer at $30$ September $20$X$6?$