Perry bought an asset on the 1st January 20X6 for $235,000. He has depreciated it at 30% using the reducing balance method. On 1st January 20X9, Perry revalued the asset to $300,000. What accounting entries should Perry post to record the revaluation? a. Dr Revaluation surplus 219,395 Cr Non-current asset 65,000 Cr Accumulated depreciation 154,395 b. Dr Revaluation surplus 276,500 Cr Non-current asset 65,000 Cr Accumulated depreciation 211,500 c. Dr Non-current asset 65,000 Cr Accumulated depreciation 211,500 Cr Revaluation surplus 276,500 d.Dr Non-current asset 65,000 Cr Accumulated depreciation 154,395 Cr Revaluation surplus 219,395