PLEASE HELP

The top image is the question, the bottom image is the answer.

Within the answer (second image), in working 1 (W1) Revaluation where did they get the cost from as well as the SOPOL OCI-Revaluation gain figure from?

And why do we CR cost for machine 2 and not DR like machine 1?

POLSON LTD Polson Ltd has supplied you with information about the two factory machines that they own: Machine 1 Machine 2 Depreciation policy Straight line Straight line Estimated useful life 8 years 6 years 000 000 Cost on 1 September 2016 240,000 120,000 Accumulated depreciation (2 years) (60,000) (40,000) Carrying amount on 31 August 2018 180,000 80,000 ======= ======= Revaluation details: Revalued amount 264,000 112,000 Revised estimated remaining useful life 6 years 5 years The revaluation was performed by an external qualified engineer, Diane Walsh from Engineering Values Ltd, on 1 September 2018. Polson Ltd has never revalued any assets before but has decided to make an annual transfers from its revaluation surplus to retained earnings in respect of excess depreciation. Required (a) Prepare extracts from Polson Ltd's financial statements for the year ended 31 August 2019 showing the effect of the revaluation of the machines. (b) Produce the note to the financial statements for non-current assets (in so far as the information allows) showing a separate column for each machine. (20 marks) Q6 POLSON LTD (a) Extracts from the financial statements for the year ended 31 August 2019 000 66,400 116,000 Statement of profit or loss Administrative expenses Includes depreciation on machines (44,000 + 22,400) Other comprehensive income Gain on revaluation (84,000 + 32,000) Statement of change in equity Share Share Revaluation capital premium surplus 000 000 000 Balance at 1.9.2018 Total comprehensive income 116,000 Dividends Reserves transfer (14,000 + 2,400) (16,400) Retained Total earnings equity 000 000 X (X) (X) 16,400 Nil Balance at 31.8.2019 x H 99,600 X ======= Statement of financial position 000 Non-current assets Property, plant and equipment Includes NBV of two machines 309,600 1,600 Equity Share capital Share premium account Revaluation surplus Retained earnings Workings (W1) Revaluation Machine 1 DR Cost DR Acc dep'n Machine 2 000 000 24,000 60,000 40,000 8,000 CR SOPOL - OCI Revaluation gain DR Acc dep'n CR Cost CR SOPOL- OCI Revaluation gain 84,000 32,000