The following is an extract from the trial balance of Listra Limited on 1 January 2010 Land 400,000 Building at Cost 1, 600,000 Accumulated Depreciation - Buildings 800,000 Retained Earnings at 1st January 2010 200,000 Unrealized gains on revaluation (AOC) 150,000 Required: Prepare a working for Property, Plant and Equipment (PPE) and the relevant extracts from the published accounts for the 2010 financial year (including RE and AOCI) based on the following 2 independent scenarios; Scenario 1: The land and buildings were revalued at the 1st January 2010 at element 1, 450,000 of which land amounted to element 450,000 or Scenario 2: The land and buildings were revalued at the 31st December 2010 at element 1, 450,000 of which land amounted to element 450,000. Please note that the original life of the buildings has not changed as a result of the revaluation and the residual value of the buildings is estimated at the date of revaluation to be element 400,000