ABC Grocers, Inc. has an investment in debt securities of $200,000 from Keller Company, a privately-held corporation. The debt security was purchased on 1/1/15 and the terms were as follows: 5-year loan, annual interest rate 9% with interest payments each December 31, beginning 12/31/15, and principal payment at maturity on 12/31/19. ABC Grocers" intends to hold the investment to maturity. They classified the investment as HTM (held-to-maturity) for U.S. GAAP and as amortized cost for IFRS according to IFRS No. 9. At the end of 2015, ABC received the first interest payment of $18,000 but objective evidence indicated to ABC's management that Keller was experiencing signaficant financial difficulty due to sales projections not being realized. Based on the financial difficulty of Keller, ABC's management revised the discounted future cash flows estimate to $170,000 using the original interest rate og9%, thus concluding that they had suffered credit losses of $30,000. The Company handles impairments according to IAS No. 39. On 12/31/15, ABC recorded the following for IFRS: Debit Credit Other-than-temporary (OTT) - impairment loss-I/S 30,000 Investment in Debt Securities - Keller 30,000 On 12/31/15, ABC Grocers recorded the following for U.S. GAAP: Debit Credit Other-than-temporary (OTT) - Impairment loss - I/S 30,000 Discount on Investment in Debt Securities - Keller 30,000 At 12/31/16, Keller's Financial difficulties have significantly improved and therefore, ABC's management decided the investment is no longer impaired. Required: Assuming ABC has already recorded the receipt of the second interest payment, record necessary adjusting journal entries in their own adjusting journal entry workpaper and also in the respective trial balance worksheet for 12/31/16.