Chapter 5,Example 1 (Revaluation Increase)

Dear Chris,

How are you?
I hope you are doing well,
First of all I would like to thank you for your effort and nice informative lectures,
regarding example#1 presentation of the financial statements it was as follow,
As you explained.
Statement of financial position
PPE (NCA) $89,412
Revaluation Reserves (Equity) $25,412
Profit or loss and other comprehensive income
Depreciation Expenses $5,588
Gain (OTI) $27,000
and you did explain for the Accounting journal entries as follow,
1-
Dr Cost PPE $15,000
Dr Accumulated Depreciation $12,000
Cr Revaluation Reserve $17,000
2-
Dr Depreciation Expense $5,588
Cr Accumulated Depreciation $5,588
3-
Dr Revaluation Reserves $1,588
Cr Retained Earnings $1,588
I do understand all those journal entries but Those are related to the following tree items which are 1- PPE 2- Revaluation Reserves 3- Depreciation Expenses .
what about Revaluation Gain Accounting Journal entry how can I work it out to do recognize in Profit or loss and other comprehensive income