14 Sarvis Corporation owned a building with a book value of $109.000 at 12/31/22. The building had a 15 year remaining and a revolution surplus balance of 546.000 en tatue The company the building on 1/1/23 for 50.000. What is the combined effect on Total Stockholders focused by recording the sale and the sent to the evaluation Suppe? d Duted Select one O 5119,000 b. $182.000 O c $27,000 d. 546,000 Oe573,000 15 Which item does not represent a significant difference between GAAP and IFRS - ut of Select one a Biological Assets b. Discontinued Operations Use of UFO O Revaluation of Plant Assets Jumbo