please ans me

Hendersons Ltd has just begun to revalue its plant and equipment. The following information about the items included in this class of non-current assets shows their carrying value, and most recent revaluation. Item Lathe Grinder Stamp machine Cost 34 000 12 000 65 000 Accumulated depreciation 6 700 1 400 14 000 Fair value as at 31 December 2012 25 000 12 000 60 000 What is/are the appropriate journal entry(ies) to record the revaluations using the net method