In 2025, Crane Company discovered an error while preparing its 2025 financial statements. A building constructed at the beginning of 2024 costing $1329900 has not been depreciated. The estimated useful life of the building is 30 years with no salvage value. Straightline depreciation is used. Crane properly included depreciation on its return also using straight-line depreciation. Income tax payable was also reported correctly at a tax rate of 20%. Income before depreciation expense in 2025 was $430000. What is the appropriate journal entry to record the prior period adjustment? Accumulated Depreciation Retained Earnings Accumulated Depreciation Retained Earnings