At year end on Dec 31, 2020, Kamloops Corporation reviewed all of its property, plant and equipment assets for impairment. It discovered that its boiler's carrying amount exceeded its recoverable value by $5,500. Another one of its assets, a warehouse building previously written down for an impairment of $12,750 experienced a financial recovery. Requirements Prepare the required adjustments. Note Kamloops Corporation is a publicly traded corporation that reports under IFRS