On 1 July 2021, Mozart Ltd purchases three machines each used in a different production process in the factory. On June 2022, there was an indication that the machines would be impaired due to a new competitor entering the market so Mozart Ltd determined the recoverable amounts of the machines. Information concerning the machines is summarized in the table below. Mozart Ltd uses straight-line depreciation over a 5 years period for all machinery. Assume that all three machines had nil residual values at the end of their useful lives.

Machine	Cost 01/07/21	Value in Use 30/06/22	Net Selling Price 30/06/22
1	$10,000	$7,500	$9,000
2	$25,000	$13,000	$12,000
3	$15,000	$8,000	$9,500
Total	$50,000

Required:

1) Record any depreciation for the year ended 30 June 2022.

2) Record any asset impairment at 30 June 2022.