At the end of 2019. Sapporo Group tests a machine for impairment. The machine is carried at depreciated historical cost, and its carrying amount is $150,000. It has an estimated remaining useful life of 10 years. The machine's recoverable amount is determined on the basis of a value-in-use calculation, using a pretax discount rate of 15%. Management-approved budgets reflect estimated costs necessary to maintain the level of economic benefit expected to arise from the machine in its current condition. The following information related to future cash flows is available at the end of 2019(amounts in thousands).

Year	Future Cash Flow	Year	Future Cash Flow
2020	22,165	2025	24,825
2021	21,450	2026	24,123
2022	20,550	2027	25,533
2023	24,725	2028	24,234
2024	25,325	2029	22,850

In the year 2020-2022, no event occurs that requires the machine's recoverable amount to be re-estimated. At the end of 2023, costs of $25,000 are incurred to enhance the machine's performance. Revised estimated cash flows in management's most recent budget are as follows.

Year	Future Cash Flow	Year	Future Cash Flow
2024	30,321	2027	31,950
2025	32,750	2028	33,100
2026	31,721	2029	27,999

Prepare the journal entry for an impairment or reversal of an impairment at December 31, 2023.