In 2025, Ivanhoe Company discovered an error while preparing its 2025 financial statements. A building constructed at the beginning of 2024 costing $ 1350000 has not been depreciated. The estimated useful life of the building is 30 years with no salvage value. Straight-line depreciation is used. Ivanhoe 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 $450000. What is the appropriate journal entry to record the prior period adjustment? Retained Earnings 45000 Accumulated Depreciation 45000 Retained Earnings 36000 Accumulated Depreciation 36000 O Retained Earnings 36000 Deferred Tax Asset 9000 Accumulated Depreciation 45000 O Retained Earnings 45000 Deferred Tax Liability 9000 Accumulated Depreciation 36000