One of the cash-generating units of Broome Ltd is associated with the manufacture of wine barrels. At 30 June 2013, Broome Ltd believed, based on an analysis of economic indicators, that the assets of the unit were impaired. The carrying amounts of the assets and liabilities of the unit at 30 June 2013 were:

Buildings		$405,000
Accumulated depreciation buildings*	(185,000)
Factory machinery	220,000
Accumulated depreciation machinery**	(35,000)
Goodwill	15,000
Inventory	80,000
Receivables	40,000
Allowance for doubtful debts	(5,000)
Cash	20,000
Accounts payable	30,000
Loans	20,000
* Depreciated at $60,000 p.a.
** Depreciated at $45,000 p.a.

Broome Ltd determined the value in use of the unit to be $519,000. The receivables were considered to be collectable, except those considered doubtful. The company allocated the impairment loss in accordance with AASB 136. During the 201314 period, Broome Ltd increased the depreciation charge on buildings to $65,000 p.a., and to $50,000 p.a. for factory machinery. The inventory on hand at 1 July 2013 was sold by the end of the year. At 30 June 2014, Broome Ltd, because of a return in the market to the use of traditional barrels for wines and an increase in wine production, assessed the recoverable amount of the cash-generating unit to be 21,000 greater than the carrying amount of the unit. As a result, Broome Ltd recognised a reversal of the impairment loss.

Prepare the journal entries for Broome Ltd at 30 June 2013 and 2014.