Limited purchased plant on 1 January 2012 for R600 000. It was depreciated on the straight-line basis over 10 years to a R100 000 residual value. The residual value of the plant was estimated to be R100 000 over the period 1 January 2012 to 31 December 2016. On 1 January 2015 (its first revaluation) the plant was revalued to its fair value of R625 000. Revaluations are accounted for on the net replacement value method and the related revaluation surplus will be transferred to retained earnings on disposal of the plant. The next revaluation is on 1 January 2018. At 31 December 2015 there was an indication of an impairment and the plant's recoverable amount was calculated as follow: The fair value was R350 000 and the cost of disposal was found to be R25 000; and The value in use was R300 000. During 2016, the business took a turn for the better. On 31 December 2016 the fair value of the plant was R550 000, the cost of disposal R25 000 and the value in use R500 000. Until 31 December 2015, there had been no previous indications of an impairment. REQUIRED: Prepare the journal entries in the accounting records of A Limited from 1 January 2014 to 31 December 2016.