mini exercise ( non current assets )

Trial balance extracts for year ended 31 March, 2011
Land and buildings at cost 270,000
Plant at cost 156,000
Accumulated depreciation to 31 March 2010
Building 60,000
Plant 26,000
Rental of leased plant 22,000

The land and buildings were purchased on 1 April 1995. The cost of the land was $70 million. No land and buildings have been purchased
by Kala since that date. On 1 April 2010 Kala had its land and buildings professionally valued at $80 million and $175 million respectively.
The directors wish to incorporate these values into the financial statements. The estimated life of the buildings was originally 50 years and
the remaining life has not changed as a result of the valuation.

i’m not understanding the part how we have got

DR Depreciation expense (cos) 5,000
CR Accumulated depreciation 5,000
and
DR Revaluation reserve 1,000
CR S of Comp Inc 1,000.

can you please explain ?