A Machine Purchased by White Ltd Had a Cost of $670

A machine purchased by White Ltd had a cost of $670 000 and an accumulated depreciation balance of $120 000 at 30 June 2012.Its fair value is assessed at this time,with its first revaluation as $450 000.What is/are the appropriate journal entry(ies) to record the revaluation using the net method?

A)
$$\begin{array} { | l | l | l | l | } \hline \mathrm { Dr } & \text { Accumulated depreciation -machine } & 120000 & \\\hline \mathrm { Cr } & \text { Machine } & & 120000 \\\hline & & & \\\hline \mathrm { Dr } & \text { Asset revaluation reserve } & 100000 & \\\hline \mathrm { Cr } & \text { Machine } & & 100000 \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | l | l | } \hline \mathrm { Dr } & \text { Loss on revaluation of machine } & 220000 & \\\hline \mathrm { Cr } & \text { Machine } & & 220000 \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | l | l | } \hline \mathrm { Dr } & \text { Accumulated depreciation-machine } & 120000 & \\\hline \mathrm { Cr } & \text { Machine } & & 120000 \\\hline & & & \\\hline \mathrm { Dr } & \text { Asset revaluation reserve } & 100000 & \\\hline \mathrm { Cr } & \text { Accumulated depreciation-machine } & & 100000 \\\hline\end{array}$$
D)
$$\begin{array} { | c | l | c | c | } \hline \mathrm { Dr } & \text { Accumulated depreciation-machine } & 120000 & \\\hline \mathrm { Cr } & \text { Machine } & & 120000 \\\hline & & & \\\hline \mathrm { Dr } & \text { Loss on revaluation of machine } & 100000 & \\\hline \mathrm { Cr } & \text { Machine } & & 100000 \\\hline\end{array}$$