XYZ Inc is going through a reorganization and will do a comprehensive revaluation of its assets and liabilities. Its assets have net book values of $517,037 for land, $372,501 for buildings, and $47,001 for goodwill. Under the reorganization plan, the fair values of these assets are determined to be $404,221 for land and $287,893 for buildings, while the goodwill will be completely written off. How much will be debited or credited to the Reorganization Account under this comprehensive revaluation of assets and liabilities? O a $244 425 b. $238,314 c. $232 204 d. $226,093 e. $219,983