On 30 June 2021, Evan Ltd's Balance Sheet showed the following non-current assets after charging depreciation: Building $900,000 Accumulated depreciation (150,000) Carrying amount $750,000 $200,000 Equipment Accumulated depreciation Carrying amount (60,000) $140,000 Evan Ltd has adopted fair value for the valuation of non-current assets. This has resulted in the recognition in previous periods of an asset revaluation surplus for the building of $14,000. On 30 June 2021, an independent valuer assessed the fair value of the building to be $725,000 and the equipment to be $180,000. The income tax rate is 30%. Required: Prepare all necessary journal entries to revalue the building and the equipment at 30 June 2021. (10 marks) Note: Narrations are not required for journal entries. No marks will be awarded to workings/calculations. Limit for the answer space: 40 lines