On December 31, 2019, Rock company had equipment with cost $75,000 and its accumulated depreciation was $15,000, at the same date, the company determined the fair value of this equipment with amount of $50,000 and its value in use with amount of $52,000 If you know that on December 31, 2018 the company recognized revaluation surplus for this equipment with amount of $15,000 When the company prepare the entry about this transaction, one of the following accounts will appear correctly on * :13/12/2019 2 (2 ) Dr. Impairment loss 8,000 Cr. Accumulated impairment losses 8,000 Cr. Accumulated depreciation 8,000 Dr. revaluation surplus 15,000