Work Ltd has adopted the revaluation method for the valuation of non-current assets. The below table showed information on the following non-current assets on 30 June 20x2: Plant (at cost) $21000 Accumulated depreciation $2100 $18900 Carrying amount Asset Revaluation Surplus for plant recognized in previous period Fair value of the plant evaluated by an independent valuer on 30 June 20X2 $1134 $15120 REQUIRED Prepare any necessary journal entries to revalue the plant as at 30 June 20x2. NB: Round all your answers to the nearest dollar amount. If your calculated answer had decimal places, then round to the nearest whole number, e.g., 1.49 should be written as 1 and 1.50 should be written as 2. Do not enter dollar ($) signs or commas (.e. enter 10000 not $10,000). If you believe no journal entry is required, select NULL for the account name, NA for the Dr or Cr, and enter o for the amount. Do not leave the amount blank. Please be aware that it is possible the display of account names does not always follow the "DR First, CR following" order. SOLUTIONS: Dr Cr Accumulated depreciation Asset revaluation surplus Depreciation expense Gain on revaluation of plant (OCI) Gain on revaluation of plant (P&L) Loss on revaluation of plant (P&L) Loss on revaluation of plant (OCI) luation