Sunshine Ltd purchased Machine A on 1 July 20X2 at a cost of $450,000. The machine has an expected useful life of 10 years, with a residual value of nil. The straight-line method of depreciation is adopted by Sunshine Ltd. Sunshine Ltd accounts for the machine using the revaluation method as specified in AASB 116: Property Plant and Equipment. At 30 June 20X4 Machine A was revalued to a fair value of $305,000. At that date, the residual value for Machine A was nil and it had a useful life of 7 years. At 31 December 20X4 Machine A was revalued to a fair value of $361,000. The income tax rate is 30%. The financial reporting period of Sunshine Ltd ends on 30 June each year. Required: Write in the box below the balance of the Asset Revaluation Surplus account at 31 December 20X4. Do not write any dollar signs, negative signs, brackets or spaces in your