On 30 June 2020 , ABC Limited had an item of plant with an original cost of $100000 and accumulated depreciation of $20000. At this date, the fair value of the plant was $90000. The net effect of the journal entries necessary to record the revaluation of the plant by ABC Ltd to fair value on 30 June 2020 in accordance with AASB 116 Property, Plant and Equipment is (ignore the tax)? a. DR Accumulated Depreciation 20000; Cr Plant 10000; Cr Asset revaluation surplus 10000 b. DR Accumulated Depreciation 20000; Dr Plant 10000; Cr Asset revaluation surplus 30000 c. DR Accumulated Depreciation 20000; Cr Plant 10000; Cr Retained earnings 10000 d. None of the answer is correct