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