Impairment, two CGUs   LO5 Last Ltd has two divisions, Time and Leisure. Each of these is regarded as a separate CGU. At 31 December 2019, the carrying amounts of the assets of the two divisions were as follows. Time Leisure Plant $1 500 $1 200 Accumulated depreciation (650) (375) Patent 240 Inventories 54 75 Receivables 75 82 Goodwill 25 20 The receivables were regarded as collectable, and the inventories’ fair value less costs of disposal was equal to its carrying amount. The patent had a fair value less costs of disposal of $220. The plant at Time was depreciated at $300 p.a. The plant at Leisure was depreciated at $250 p.a. Last Ltd undertook impairment testing at 31 December 2019, and determined the recoverable amounts of the two divisions to be as follows. Time $1 044 Leisure 990 As a result, management increased the depreciation of the Time plant from $300 to $350 p.a. for the year 2019. By 31 December 2020, the performance in both divisions had improved, and the carrying amounts of the assets of both divisions and their recoverable amounts were as follows. Time Leisure Carrying amount $1 322 $1 433 Recoverable amount 1 502 1 520 Required Determine how Last Ltd should account for the results of the impairment tests at both 31 December 2019 and 31 December 2020.