The following trial balance extract relates to Topsy Co as at $30$ April $20$X$6$:

$$\text{'}000$ $$\text{'}000$

Land at cost $800$

Building:

Valuation at $1$ May $20$X$21,500$

Accumulated depreciation at $30$ April $20$X$590$

Revaluation surplus at $30$ April $20$X$5705$

On $1$ May $20$X$2,$ when the carrying amount of the building was $$750,000,$ it was revalued for the

first time to $$1\mathrm{.}5$m and its remaining useful life at that date was estimated to be $50$ years. Topsy

Co has correctly accounted for this revaluation in the above trial balance. However, Topsy Co has

not yet charged depreciation for the year ended $30$ April $20$X$6$ or transferred the excess

depreciation from the revaluation surplus to retained earnings at $30$ April $20$X$6.$

In February $20$X$6,$ the land, but not the building, was independently valued at $$950,000.$ This

adjustment has yet to be made for the year ended $30$ April $20$X$6.$

What is the balance on the revaluation surplus of Topsy Co as at $30$ April $20$X$6$ after the required

adjustments have been made and what is the charge to SOPL for the year ended $30$ April $20$X$6?$