$4\mathrm{.}2.$ The following information relates to Machine Productive at $31$ December $2020$:

One year later the fair value less cost to sell was R$320000$ and the value in use was R$380000.$ Machine Productive is

depreciated on a straight$-$line basis. Assume that the tax rate is $28\%,$ and a capital allowance of R$100000$ was granted in $2021$

REQUIRED:

Prepare the journal entries relating to the reversal of the impairment loss in the $2021$ year of assessment $($show full calculations$)$