Simon has a financial year end of 31 December. An asset was gred on April 2004 for $200,000 Depreciation policy is straight-ine 20% on cost with a change in the years and the year of disposal. On 1 January 20x6 the asset was revalued to $205.000 Which journal would record the revaluation at 1 January 20X6? Dr Revaliation reserve Ci Accumulated depreciation CrNon-current asset cost $85.000 380,000 $5.000 De Non-current assets CrRevaluation reserve 35.000 $5,000 Dr Non-current assel cost Dr Accumulated depreciation C Revaluation reserve $5,000 $70,000 575.000 Dr Non-current asset cost Dr Accumulated depreciation Revaluation reserve $5.000 30 000 $95.000