At 30 June 2019, Jenna Bhd. incurred an impairment loss of RM5,000, of which RM3,000 was used to write-off the goodwill and RM2,000 to write down assets. The allocation of the impairment loss to the assets was as follows: Carrying Amount RM Proportion Allocation of Impairment Loss RM Net Carrying Amount RM Land (in a remote area) 10,000 1/5 400 9,600 Plant 40,000 4/5 1,600 38,400 50,000 2,000 The plant had previously cost RM100,000 and was being depreciated at 10% per annum, requiring a depreciation charge of RM10,000 per annum. Subsequent to the impairment, the asset was depreciated on a straight-line basis over 3 years, at RM12,800 per annum. At 30 June 2020, the business situation had improved and Jenna Bhd. believed that it should reverse past impairment losses. A comparison of the carrying amounts of the assets at 30 June 2020 and their recoverable amount revealed: RM Land 9,600 Plant (RM 38,400 - RM12,800) 25,600 Furniture 800 36,000 Recoverable amount 38,800 Excess of recoverable amount over carrying amount 2,800 Required: Explain how Jenna Bhd. should account for the reversal or 'excess recoverable amount over carrying amount of the company's assets