example one chapter three. revaluation loss.

Hello.
Regarding example one in chapter 3, the revaluation loss for the year amounted to 35000 when revaluation surplus relating to asset stood at 25000.

Here are what my entries looked like:

Reduce revaluation reserve by 25000.

Charge remaining loss of 10 000 to net profit for the year as impairment loss (which will then reduce retained earnings)

Please explain why this wasnt done in the answer.