In the year 2018, Etwych Berhad record an Imparment loss for one of its machine amounting to RM85,000. However h the following year, the recoverable amount is higher than the revised camying amount, thus the management decide to record the reversal of the impairment. The machine was purchase in 2016 at an Initial cost of RM250,000 and has a residual value of RM40,000. The company apply straight line depreciation over 5 year's usefu life. Below are the details on the machine: RM 46.750 Revised carving amount as at 31 Dec 2019 Calculate the carrying amount if the asset was not impaired. (2 marks) Prepare the joumal entry to record the reversal of impairment loss. (4 marks)