The carrying amount of Ultra Co's property at the end of the year 2018 amounted to Tk

280,000. After two years the property was revalued and was deemed to have a fair value

of Tk 185,000. The depreciation rate was 10% and the property was purchased at Tk

4,00,000. The balance on the revaluation surplus relating to the original gain of the property

was Tk 10,000. What is the entry to record the revaluation?