robertson inc. prepares its financial statments according to international financial reporting standards. At the end of its fiscal year, the company chooses to revalue its equipment. The equipment cost $540,000, had accumulated depreciation of $240,000 at the end of the year after recording annual depreciation, and had a fair value of $330,000. After the revaluation, the accumulated depreciation account will have a balance of a.$270,000 b.$240,000 c.$330,000 d. $264,000