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Reserve Co had the following transactions in non-current assets during the year to 31 October 20X9: (i) A $39,000 write down in the value of some items of plant held at historical cost and, (ii) Upward revaluation of offices by $68,000. How much other comprehensive income will be reported by Reserve Co? A. $(39,000) loss and $68,000 gain separately disclosed. B. $29,000 gain. C. $68,000 gain. D. $(39,000) loss. |