In 2025. Sandhill Company discovered an error while preparing its 2025 financial statements. A building constructed at the beginning of 2024 costing $1299900 has not been depreciated. The estimated useful life of the building, is 30 years with no salvage value Straght-fine depreciation is used. Sanchill 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 $400000. What is the appropriate journal entry to record the prior period adjustment