Turner Ltd has determined that its construction division is a cash-generating unit (CGU). The carrying amounts of the net assets for this division as at 300/6/18 are as follows:

Cash	$ 22 000
Acc Rec (net)	46 000
Inventory	112 000
Loan Rec	100 000
Machnery	270 000
Accum Depn - machinery	(90 000)
Buildings	360 000
Accum depn - buildings	(90 000)
Land	300 000
Goodwill	80 000
Total	1 110 000
Acc Pay	78 000
Net Assets	1 032 000

- Land has afir value less cost of disposal of 250 000 (as at 30/6/18)

- was determined on 30/6/18 that the CGU's fair value less cost of disposal was 896 000 and its value in use 912 000.

- at 30/6/19, Turner Ltd, because of a reversal of the indicators leading to the impairment, assessed the recoverable amount of the CGU to be 70 000 more than the carrying amount of the unit. As a result, Turner Ltd recognised a reversal of the impairment loss.

- As at 30/6/18, prior to impairment, depreciation was charged on the machinery at 45 000 p.a. and on the buildings at 15 000 p.a. After impairment, the new depreciaton was revised to 33 000 p.a. for the machinery and 25 000 p.a. for the buildings.

- The land has a fair value less costs of disposal of 280 000 (as at 30/6/19)

a) provide the appropriate journal entry for Turner ltd in relation to the impairment testing on 30/6/18. show all workings and calculations

b) provide the appropriate journal entry for Turner ltd in relation to the impairment reversal on 30/6/19. show all workings and calculations