CGUs, reversal of impairment losses    LO5, 6 The two CGUs of Dark Forest Ltd are referred to as the Lady CGU and the Lake CGU. At 31 July 2018, the carrying amounts of the assets of the two divisions were as follows. Lady CGU Lake CGU Equipment $ 9 000 $ 7 200 Accumulated depreciation (3 900) (2 250) Brand 1 440 — Inventories 324 450 Receivables 450 492 Goodwill 150 120 The receivables were regarded as collectable, and the inventories were measured according to AASB 102/IAS 2 Inventories. The brand had a fair value less costs of disposal of $1320. The equipment held by the Lady CGU was depreciated at $1800 p.a. and the equipment of Lake CGU was depreciated at $1500 p.a. Dark Forest Ltd undertook impairment testing in July 2018, and determined the recoverable amounts of the two CGUs at 31 July 2018 to be as follows. Lady CGU $6 264 Lake CGU 5 940 The relevant assets were written down as a result of the impairment testing affecting the financial statements of Dark Forest Ltd at 31 July 2018. As a result of the impairment testing, management reassessed the factors affecting the depreciation of its non‐current asset. The depreciation of the equipment held by the Lady CGU was increased from $1800 p.a. to $2100 p.a. for the year 2018–19. By 31 July 2019, the performance in both divisions had improved, and the carrying amounts of the assets of both divisions and their recoverable amounts were as follows. Lady CGU Lake CGU Carrying amounts of assets $7 932 $8 598 Recoverable amount of CGU 9 012 9 120 Required Determine how Dark Forest Ltd should account for the results of the impairment tests at both 31 July 2018 and 31 July 2019.