अंतिम खाते तैयार करते समय, 'डूबत ऋण वसूली' (Bad Debts Recovered) खाते को किस खाते में स्थानांतरित किया जाता है?

Firms routinely omit intangible capital values from formal financial balance sheets for all of the following accounting/measurement reasons EXCEPT:

On 31 January 20X8, Ron Co. disposed of a building for $450,000. The building was accounted for using the revaluation model. At the date of disposal, the building had a cost/valuation of $400,000 and accumulated depreciation of $90,000, resulting in a carrying amount of $310,000. Additionally, there was a related revaluation surplus of $30,000 remaining in equity. What is the profit on disposal to be included in the Statement of Profit or Loss and what is the treatment of the $30,000 revaluation surplus?