At 30 June 2022, Boxes Ltd reported the following assets.

Land	$ 50000
Plant	250000
Accumulated depreciation	(50000)
Goodwill	8 000
Inventories	40000
Cash	2 000

All assets are measured using the cost model.

At 30 June 2022, the recoverable amount of the entity, considered to be a single CGU, was $272000.

For the period ending 30 June 2023, the depreciation charge on plant was $18400. If the plant had not been impaired the charge would have been $25000.

At 30 June 2023, the recoverable amount of the entity was calculated to be $13000 greater than the carrying amount of the assets of the entity. As a result, Boxes Ltd recognised a reversal of the previous years impairment loss.

Required

Prepare the journal entries relating to impairment at 30 June 2022 and 2023.