Please explain how to get those numbers by showing the formula and explain why

Exercise 13.10 REVALUATION OF ASSETS KAS On 30 June 2013, the statement of financial position of Kookaburra Ltd showed the following non-current assets after charging depreciation: Building 300 000 200 000 Accumulated depreciation 00 000 Motor vehicle 120 000 80 000 Accumulated depreciation 40 000 The company has adopted fair value for the valuation of non-current assets. This has resulted in the recognition in previous periods of an asset revaluation surplus for the building of $14 000. On 30 June 2013, an independent valuer assessed the fair value of the building to be S160 000 and the vehicle to be $90 000. The income tax rate is 30%. Required 1. Prepare any necessary entries to revalue the building and the vehicle as at 30 June 2013. 2. Assume that the building and vehicle had remaining useful lives of 25 years and 4 years respectively, with zero residual value. Prepare entries to record depreciation expense for the year ended 30 June 2014 using the straight-line method