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