MNO Ltd conducted an impairment test of one of its cash generating units $($CGU$)$ at $30$

June $20$X$0.$ The test determined that the recoverable amount of the entire CGU was

$$70,000.$ The carrying amounts of the assets of the entity at $30$ June $200$ both before

and after impairment were:

The following year, at $30$ June $201$ the recoverable amount of the CGU was estimated to

be $$4,000$ greater than the carrying amount of the CGU at that date. As a result, MNO

Ltd recognised a reversal of the previous year's impairment loss.

Depreciation expense related to motor vehicles for the year ended $30$ June $20$X$1$ was

$$5,000.$ If motor vehicles had not been impaired, depreciation expense would have been

$$10,000.$ Patent is not amortised.

Required

Prepare the journal entry to account for the reversal of the impairment loss at $30$ June

$201.$