Upside Down Corporation owns equipment that originally cost $100,000.At December 31,2021,the equipment's book valueafter2021depreciation was booked) is $60,000.It is determined that the fair value of the equipment at this date is $90,000.Although Upside Down's policy is to apply the revaluation model, this is the first time the company has done it. The adjusting entry to record the revaluation will include a: a) debit to Revaluation Surplus(OCI) of 30.000. O b) credit to Equipment of $ 10,000. c credit to Revaluation Surplus(OCI) of $30,000 d) debit to Revaluation Surplus (OCI) of $10,000.