At December $31,2025,$ the end of its first year of operations, Riverbed SA chose to use the revaluation framework allowed under

IRS. Riverbed's ledger shows Equipment $740,000$ and Accumulated Depreciation $-$Equipment $148,000.$

$($a$)$

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Independent appraisers determine that the plant assets have a fair value of $645,000.$ Record the revaluation. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.$)$

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Debit

Credit