Subsequent Measurement- Revaluation Model Coldfield Sdn Bhd acquired an equipment at the cost RM300,000 on January 2019. The equipment has a useful life of 6 years and no residual value. Coldfield Sdn Bhd opted for the revaluation model to value equipment. An independent valuer was the opinion that the fair value of the equipment at the end of year 2019 is RM252,000. Required: a. Prepare the necessary journal entries to record the above. b. Ascertain the carrying value of the equipment after considering the journal entry in a