ree House Ltd has decided to change from the cost model to the revaluation model to account for plant. At 30 June 2022 Tree House Ltd owned the following plants: Cost Accum dep'n Carrying value Fair value Plant A 200,000 120,000 80,000 150,000 Plant B 140,000 40,000 100,000 80,000 TOTAL 340,000 140,000 200,000 230,000 Understanding that accounting standard AASB116 requires each Plant to be accounted for separately. Provide necessary journal entries to record the above