At 30 June 2020, White Ltd reported the following cash-generating unit, with the carrying amount totaling $530,000:

Land	200,000
Equipment	600,000
Accumulated depreciation - Equipment	(300,000)
Goodwill	30,000

All items of property, plant and equipment are measured using the cost model. At 30 June 2020, the recoverable amount of the cash-generating unit was $480,000.

For the period ending 30 June 2021, the depreciation charge on the equipment was $38,000. If the equipment had not been impaired the charge would have been $41,000.

At 30 June 2021, the recoverable amount of the unit was calculated to be $15,000 greater than the carrying amount of the assets of the unit. As a result, White Ltd recognized a reversal of the previous year's impairment loss.

Required:

Prepare the journal entries relating to impairment at 30 June 2020 and impairment reversal at 30 June 2021.