The cost to purchase the machine was 10,000. Fair value at the end of the first fiscal period was 9,000. At the end of the second fiscal period after acquisition, assume the fair value of the machine is determined to be 12,000. In the second fiscal year, how will the companys financial statements reflect the revaluation?

Balance sheet shows the asset at a value of ______ and a revaluation surplus of ______. The profit and loss (i.e. in income statement) is ________ Other comprehensive income is _______