Revaluation model ('000) Revenue Expenses Revaluation gain (loss) Net income OCI for revaluation gain (loss) Comprehensive income 2018 2019 2023 2024 2025 Total 484,300 474,600 517,300 563,900 -440,700-450,900-517,300-501,900 40,100 83,700 107,400 107,400 169,400 123,700 Values at year end: Cash Equipment (CA) Total assets 163,800 Share capital 36,000 Accumulated revaluation surplus 0 Retained earnings 127,800 Total shareholders equity 163,800 Fair value of equipment at year-end 123,700 127,400 118,500 130,400 118,700 Required: 1. Complete the above worksheet. 2. On January 1, 2026 equipment was sold for $125,800. Prepare the journal entry required to record the sale