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On 12-31-2020 the company had equipment which on that date was designated a current asset held for sale. Its cost equipment is 150,000, its accumulated depreciation is 120,000, and the compound's impairment is 5,000. On this date (dec.31.2020) the fair value of 31,000 has been revalued.
Required:
Problem 1: Write the journal entries (entry) record of revaluation.
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