$41.$ In $2009,$ Sage Company discovered that a building addition completed December $30,2006,$ at a cost of $$360,000$ was charged to building and maintenance expense in errot. The cost should have been charged to the buildings account. At December $31,2009,$ the building addition had $22$ years of life remaining and a $ $100,000$ residual value. The entry that should be made as of January $1,2009,1$s:A$.$ BuildingsBuilding mintenance expenscB. BuildingsRetained earningsC. BuildingsAccumulated depresiationD. BuildingsAccumulated depreciationRetained earnings$360,000360,000360,000360,000$Cumulative effect of a principles change$360\mathrm{.}00020,800339,200360,00020,800339,200$