correct this one

Show Attempt History Current Attempt in Progress Ivanhoe Enterprises purchased equipment on January 1, 2020, at a cost of 379.000. Ivanhoe uses the straight-line depreciation method, a 5-year estimated useful life, and no residual value. At the end of 2020, independent appraisers determined that the assets have a fair value of 315.000 Prepare the journal entry to record the revaluation of the equipment (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Accumulated Depreciation Equipment 11800 Revaluation Surplus 52200 Equipment 64000 (To adjust the plant assets to fair value and record revaluation surplus)