On 1 July 2020, Millennium Ltd acquired a motor vehicle for $45,000 with a useful life of 5 years and zero residual value. The asset is to be depreciated using the straight-line method. Subsequently, Millennium Ltd decided to adopt the revaluation model for this asset. On 30 June 2021, the fair value of the machinery is $40,000. The appropriate entries to record the revaluation on 30 June 2021 would include all the following except for: a. Cr. Gain on revaluation (OCI) $4,000 b. Cr. Accumulated depreciation $9,000 c. Dr. Gain on revaluation (OCI) $4,000 d. Dr. Asset revaluation reserves $4,000.