On 1 October 20X8, Picture Co acquired 60% shares in Frame Co. At 1 April 20X8, the credit balances on the revaluation surpluses relating to Picture Co and Frame Co's equity financial asset investments stood at $6,400 and $4,400 respectively. The following extract was taken from the financial statements for the year ended 31 March 20X9: Picture Co Frame Co $ $ Other comprehensive income: loss on fair value of equity financial asset investments (1,400) (800) Assume the losses accrued evenly throughout the year. What is the amount of the revaluation surplus in the consolidated statement of financial position of Picture Co as at 31 March 20X9?
A、$4,520
B、$4,760
C、$5,240
D、$9,160
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