ABC Adheres to IFRS and Applies the Revaluation Model to Account

ABC adheres to IFRS and applies the revaluation model to account for its Machinery. Prior to 2009, there was no balance in the company's Revaluation Surplus (OCI) accounts relating to its long-lived assets. The following year-end data pertains to the company's machinery: $\begin{array} { | l | l | l | l | } \hline & \text { Cost } & \text { Accumulated Depreciation } & \text { Fair Value } \\\hline 2009 & \$ 180 & 10 & \$ 120 \\\hline 2010 & \$ 180 & 20 & \$ 125 \\\hline 2011 & \$ 180 & 30 & \$ 130 \\\hline\end{array}$ Required:
For each year, provide the revaluation entries assuming that ABC applies:
a) The elimination method and,
b) The proportional method.