Sunland Company applies revaluation accounting to plant assets with a carrying value of $1810000, a useful life of 4 years, and no salvage value. Depreciation is calculated on the straight-line basis. At the end of year 1, independent appraisers determine that the asset has a fair value of $1690000 The journal entry to adjust the plant assets to fair value in year one will include a O credit to Depreciation Expense for $332500. O credit to Unrealized Gain on Revaluation for $332500. O debit to Accumulated Depreciation for $120000. O credit to Plant Assets for $332500.