Error and Subsequent event

Aylmer is a publicly traded company, it follows IFRS, based on the following events:

1. At the end of 2020, the new accountant discovered that in January 2019, the company accrued sales wages of $56,000 in excess of the correct amount.

2. On February 1, 2021, the CEO of the company decided to resign.

3. On February, 10, 2021, there was a fire at the building at 401 Main Street. The building and its contents were destroyed. Aylmer is fully covered by insurance and the fire was determined to be accidental.

Based on the above information, prepare any required journal entry(ies). Include tax implications as necessary.