At 30 June 2014, Randall Ltd reported the following cash-generating unit: *Depreciation rate: $50 000 per annum. At 30 June 2014, the recoverable amount of this cash-generating unit was $515 200. All assets are measured using the cost method. On 1 July 2014, Randall Ltd decreased the depreciation charge on plant to $49 500 per annum. At 30 June, 2015, the recoverable amount of this unit was calculated to be $1 700 greater than the carrying amount of this unit. As a result, Randall Ltd recognized a reversal of the previous year's impairment loss. Required: Prepare the journal entries relating to impairment at 30 June 2014 and 30 June 2015