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For each of the accounting changes, errors, or prior period adjustment situations described below, prepare the journal entry or entries Thorne Company should record to correct the books at December 31, 2019 and/or properly reflect 2019's activity. Treat each situation independently and ignore any income tax effects unless otherwise stated. At the end of 2019, Thorne's accounting staff noted that $260,000 of routine machine repairs made at the beginning of 2018 had been capitalized as equipment. Depreciation expense was recorded for 2018 and preliminarily for 2019 using the straight-line method and a 5-year useful life