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 years impairment loss.

Required:

Prepare the journal entries relating to impairment at 30 June 2020 and impairment reversal at 30 June 2021. And you are required to show all workings for allocation of impairment (and reversal).