Robertson Inc. prepares its financial statements according to International Financial Reporting Standards (IFRS). At the end of its 2018 fiscal year, the company chooses to revalue its equipment. The equipment cost $571,000, had accumulated depreciation of $249,000 at the end of the year after recording annual depreciation, and had a fair value of $339,000. After the revaluation, the accumulated depreciation account will have a balance of (Do not round intermediate calculations.):

Sri lanka is one of the major tea producing nations in the world. a substantial portion of the country's annual tea production gets exported to various countries, including the united arab emirates, russia, and other countries in the middle east. given the success in these countries, sri lanka decided to foray into the asian market. research evidence indicated that people in myanmar are major consumers of tea and that there is a high demand for tea in that country. this convinced industry experts in sri lanka that exporting to myanmar was a good idea. even though sri lankan tea was priced competitively, sales in myanmar turned out to be far lower than expected. which of the following, if true, could explain this outcome? a. myanmar exported a substantial amount of its annual tea production that year. b. the tea exported from sri lanka is of the highest quality. c. the myanmar government hiked the minimum wage for labor. d. people in myanmar are willing to pay more for their domestic tea brands than for foreign brands. e. sri lankan tea exports to other asian countries like india and china have also not been very successful.