QUESTION 9 Using revaluation model, the accountant determined that the company's Buildings have a revaluation increase of $60 000. She credited Gain on Revaluation of Buildings by $60 000 to record this revaluation increase. Please choose the correct closing entries for this revaluation. (Please note that there are more than one answers.) DR Gain on Revaluation 60 000, CR Profit or Loss Summary 60 000 DR Gain on Revaluation 60 000, CR Other Comprehensive Income Summary 60 000 DR Retained Earnings 60 000, CR Profit or Loss Summary 60 000 DR Other Comprehensive Income Summary, CR Revaluation Surplus 60 000