The following details are extracted from Kenny Ltd's statement of financial position as at 30 June 2020: $ Buildings 180,000 Less accumulated depreciation 80,000 100,000 On 1 July 2020 the director of Kenny Ltd decided to revalue the buildings to a fair value of $110,000. The general journal entry to record the revaluation includes the following: Dr. Accumulated depreciation buildings $80,000; Cr. Gain on revaluation $10,000; Cr. Buildings $70,000 Dr. Accumulated depreciation buildings $80,000; Dr Loss on revaluation $10,000; Cr. Buildings $90,000 Dr. Accumulated depreciation buildings $100,000; Cr. Gain on revaluation $10,000, Cr. Buildings 90,000 Dr. Gain on revaluation $10,000; Cr. Buildings $10,000 4:10 PM 9/13/2020 E PC 1