Can someone help me solve this question , Thank you. 

Ioane Air Transport Ltd provides flights to Lord Howe Island for holidays. It uses a plane that was purchased for $50m on 1 July 2010. At the time it had an expected life of 10 years and residual value of $10m. 

On 15 June 2014 a fire destroyed the largest hotel on Lord Howe and this reduced the available accommodation. This had a significant impact on the sales of Ioane Air transport Ltd and it was determined that impairment testing was necessary at year end, 30 June 2014. At this time it was determined that the fair value of the aircraft was $25m and if sold sales commissions of $1m would be payable. The value in use of the aircraft was estimated at $21m. The revised expected life of the aircraft was 8 years and a residual value of $4m estimated.

The hotel that had been destroyed by fire was rebuilt and opened for business on 31 January 2016 and there was an immediate resurgence in sales, suggesting a reversal of impairment. At year end, 30 June 2016 the fair value of the plane was estimated at $24m and if sold sales commissions of $1m would be payable. The value in use of the aircraft was estimated as $28m. 

How to record the necessary journal entries for the aircraft on the following dates

1.    30 June 2014

2.    30 June 2016