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-fine depreciation is used Ivanhoe properly included depreciation on its return also using straight-line depreciation, Income tax payable was also reported cocrectly at a tax rate of 20%. incorne before depreciation expense in 2025 was $450000. What is the appropriate journal entry to record the prior period adjustment? Retained Earnings Accumulated Depreciation 45000 45000