CreekLatte purchased an industrial coffee machine for $28,600 (GST Inclusive) on

April 1 2019. The coffee machine has a useful life of 10 years and a residual value of $7,800. CreekLatte depreciates all its coffee machines using the straight-line method of depreciation and uses the cost model for all its non-current assets.

On June 30, 2020, following a significant decline in customer visits because of the pandemic, CreekLatte had to test the coffee machine for impairment. Its fair value less cost to sell was estimated to be $19,600 and its value in use to be $21,200. The asset was expected to last 8 years and have a residual value of $5.600

By June 30, 2022, the customer visits picked up again and the management estimated the recoverable amount of the coffee machine to be $25,000.

Record depreciation expense entries on June 30 of 2019, 2020, and 2022, coffee machine impairment (if any) on June 30, 2020, and coffee machine impairment reversal (if any) on June 30, 2022. GST needs to be accounted for. Narrations are not required.