s. Error and Subsequent event At the end of 2021, the new accountant (a Fanshawe graduate) discovered that in January 2020, the company accrued sales wages of $86,800 in excess of the correct amount. On February 1, 2022, the CEO of the company decided to resign. On February, 10, 2022, 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