Sandor Clegane purchased an anchovy freeze-dryer machine for $500 on 1st July 2020. This machine was expected to last 5 years and was depreciated on a straight line basis. On 30th June 2021, its then Carrying Amount of $400 was compared to a calculated recoverable amount of $200, and it was decided to impair the machine to that amount as a result of the Global Fishing Crisis. On 30th June 2022, after depreciation, the asset appeared on the balance sheet as follows: PPE (Anchovy freeze-dryer) less accumulated depreciation less accumulated impairment Net Carrying Amount 500 150 200 150 On 30th June 2023, with the end of the Global Fishing Crisis, Clegane reassessed the Recoverable. Amount of the machine to be $600.00. Required: What journal entry needs to be recorded to give effect to the reversal of the impairment?