The statement of financial position of Toby Ltd at 31 December 2023 shows the following. Plant $80 000 Less accumulated depreciation - plant 20 000 60 000 On 1 January 2024, based on a valuer's estimate of fair value, it was decided to revalue the plant to $70 000. This was the first time the asset had been revalued. The plant was then assessed to have a further useful life of 5 years and an expected residual amount of $10 000. It record What is the journal entry in the books of Toby Ltd tot record depreciation on plant on a straight- line basis for the half-year ending 30 June 2024 (balance date)? DR Depreciation expense - plant 6 000 CR Accumulated depreciation - plant 6 000 DR Depreciation expense - plant 14 000 CR Accumulated depreciation-plant 14 000 DR Accumulated depreciation - plant 6 000 CR Depreciation expense - plant 6 000 DR Depreciation expense - plant 12 000 CR Accumulated depreciation-plant 12 000