Reversal of impairment losses    LO5 At 30 June 2019, Boxes Ltd reported the following assets. Land $ 50 000 Plant 250 000 Accumulated depreciation (50 000) Goodwill 8 000 Inventories 40 000 Cash 2 000 All assets are measured using the cost model. At 30 June 2019, the recoverable amount of the entity, considered to be a single CGU, was $272 000. For the period ending 30 June 2020, the depreciation charge on plant was $18 400. If the plant had not been impaired the charge would have been $25 000. At 30 June 2020, the recoverable amount of the entity was calculated to be $13 000 greater than the carrying amount of the assets of the entity. As a result, Boxes Ltd recognised a reversal of the previous year’s impairment loss. Required Prepare the journal entries relating to impairment at 30 June 2019 and 2020.