On $1$ January $2022,$ A Ltd acquired all the issued shares in B Ltd$.$ At that date, the inventory of B Ltd had a fair value of $$55000$ more than its carrying amount. By $30$ June $2022,90\%$ of the inventory was sold to an entity outside of the group. The revaluation surplus on consolidation adjustment against the inventory account as at $30$ June $2022$ will be: either CR or DR and what amount?