Revaluation of assets IAS 16

A firm revalued its land and buildings at the start of the year to $10 million($4 million for the land). The property cost $5 million($1 million for the land) five years prior to the revaluation.The total expected useful life of 25 years is unchanged. The firm policy is to make an annual transfer of realized amounts to retained earnings.
Required, Prepare extracts of the firm financial statements for the year ended reflecting the above information.