At 30 June 2021, Sanji Ltd reported the following cash-generating unit: All items of property, plant and equipment are measured using the cost model. At 30 June 2021, the recoverable amount of the cash-generating unit was $891000. For the period ending 30 June 2022 , the depreciation charge on building was $47000. If the building had not been impaired the charge would have been $50000. At 30 June 2022, the recoverable amount of the unit was calculated to be $5500 greater than the carrying amount of the assets of the unit. As a result, Sanji Ltd recognized a reversal of the previous year's impairment loss. Required: Prepare the journal entries relating to impairment at 30 June 2021 and 30 June 2022 . (10 Marks)