SPN Limited acquired an equipment on 1 January 2010 for RM100,000. The equipment depreciated at 10% per annum on a straight-line basis for 2015 and 2016. As of 31 December 2016, an impairment loss of RM30,000 was recognized during an impairment procedure. At 31 December 2018, this impairment was reversed. Required: Prepare respective journal entries for the situation above