Upside down corporation owns equipment that originally cost 100,000. At Decmber 31, 2021 the equipment's book value (after 2021 depreciation was booked) is 60,000. It is determined that the fair value of the equipment at this date is 90,000. Although upside down's policy is to apply to the revaluation model, this is the first time the company has done it. The adjusting entry to record the revaluation will include a