The following balances have been extracted from the nominal ledger of Trio Bhd at 31 December 2019: The following additional information is available: - Trio Bhd measures its property, plant and equipment under the revaluation model. On 1 January 2019 the company's land and buildings were valued at RM450,000 (land RM100,000) and its plant and equipment at RM85,000. This valuation has not been reflected in the balance above. - On 1 January 2019 the remaining useful lives of the buildings and plant and equipment were reassessed at 20 years and four years respectively. There were no additions to or disposals of property, plant and equipment in the year ended 31 December 2019. - The revaluation surplus at 31 December 2018 included RM200,000 in respect of land and buildings, and RM9,000 attributable to revaluation surplus of plant and equipment. - Trio Bhd does not make annual transfers between the revaluation surplus and retained earnings. Required: a) Show the journal entries to record the revaluation on 1 January 2019. (5.5 marks) b) Calculate the depreciation charge for the year ended 31 December 2019 . (2 marks) c) Prepare the extract statement of financial performance and statement of financial position for the year ended 31 December 2019 for Trio Bhd. (4.5 marks) d) How does an entity account for the revaluation surplus and deficit under the revaluation model? (4 marks) (Total: 37 marks)