Which of the following statements are incorrect? Select one: a. PPE on the revaluation model still needs to be depreciated. b. Revaluations are accounted for in equity via other comprehensive income. c. An entity which carries PPE at its revalued amount does not need to test its PPE for impairment. d. Revaluations should be performed regularly to ensure that the asset's carrying value does not differ significantly from its fair value. e. When an asset is carried on the revaluation model, any impairment will first be recorded to the revaluation surplus (to the extent of any credit balance) before being posted to profit or loss.