Michael and David Ltd. purchases a computer at a cost of $500 000 and accumulated depreciation of $50 000 is revalued to $475 000 at the beginning of the year. Depreciation for the year is based on the revalued amount and the remaining useful life of 5 years. Shareholders' equity, before adjusting for the above revaluation and subsequent depreciation, is as follows: Share capital Revaluation surplus Capital profit reserve Retained earnings Total 400 000 50 000 100 000 50 000 600 000 2.1 Which of the equity accounts would be affected directly or indirectly by the revaluation? [5 marks]