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8.19 Banter Co purchased an office building on 1 January 20X1. The building cost was $1 ,600,000 and this was depreciated by the straight line method at 2% per year, assuming a 50-year life and nil residual value. The building was re-valued to $2 ,250,000 on 1 January 20X6. The useful life was not revised. The company's financial year ends on 31 December. What is the balance on the revaluation surplus at 31 December 20X6?
A $650,000
B $792,000
C $797,000
D $810,000
答案：B
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