Dhofar Company purchased an equipment on $1$ January $2015$ at a cost of $30000$ OMR. The management estimated the useful life as $10$ years. The company uses the cost model for this group of assets. At the end of $2016,$ the conditions showed that there are some indications of impairment and the management decided to make an impairment test. As the result of this test, FV less cost of disposal was $16000$ and value in use was calculated as $14000.$ On $31$ December $2019,$ the conditions have changed and required the reversal of the impairment. As of this date, the recoverable amount was determined as $40000$ OMR. Make the journal entries for both impairment tests.