TOKI PJSC owns two pieces of land in Dubai. Land A was purchased in 2013 at a cost of Dh10 million while Land B was purchased in 2014 at a cost of Dh12 million. The lands were classified as fixed assets, and were revalued as follows: Open market value Land A Land B Years revalued Dh million Dh million 2015 8 16 2017 12 11 2019 11 14 Required: At each valuation date, calculate the surplus or deficit arising on the revaluation of both lands, respectively. (2 marks)