Question 1: McCombie, K (2022 deferred exam question) Hello Ltd has two departments, each regarded as a separate CGU. The carrying amounts of the assets within each department at 30 June 2022 are as follows: Hello Ltd determined that the assets of the company may be impaired and calculated the recoverable amounts for each CGU on 30 June 2022 as: $320,000 for Welcome Department; and, $395,000 for Thanks Department. Required:/ Prepare the journal entries to record any impairment loss for each department at 30 June 2022