Where in the current period financial statements would the revaluation surplus appear?

An entity decides to revalue its freehold property during the current period creating a revaluation surplus.

Where in the current period financial statements would the revaluation surplus appear?
A . Statement of financial position and statement of changes in equity
B . Statement of changes in equity and statement of cash flow
C . Statement of financial position and income statement
D . Statement of changes in equity and income statement

Answer: A