A Building with an Original Cost of $400 000 and Accumulated

A building with an original cost of $400 000 and accumulated depreciation of $100 000 is revalued to $500 000.The first step will be to write back the accumulated depreciation.The correct entry will be:

A) $$\begin{array} { | l | r | r | } \hline \text { Building } ( \mathrm { A } + ) & 100000 & \\\hline \text { Accumulated depreciation } ( \mathrm { CA } + ) & & 100000 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Accumulated depreciation (CA-) } & 100000 & \\\hline \text { Revaluation surplus (OE+) } & & 100000 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Accumulated depreciation (CA-) } & 100000 & \\\hline \text { Depreciation expense (E-) } & & 100000 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Accumulated depreciation (CA-) } & 100000 & \\\hline \text { Building (A-) } & & 100000 \\\hline\end{array}$$