77. In 2025 , Regner Company discovered an error while preparing their 2025 financial statements. A building constructed in 2024 costing $1,200,000 has not been depreciated. The estimated useful life of the building is 30 years with no salvage value. Straight-line depreciation is used. Regner did include depreciation on their tax return also using straight-line depreciation. Income tax payable was also reported correctly at a tax rate of 25%. Income before depreciation expense in 2025 was $300,000. What is the appropriate journal entry to record the prior period adjustment