At the beginning of 2014, Becky Corporation discovered that depreciation expense in the years prior to 2014 was incorrectly calculated and recorded. For the years prior to 2014, total depreciation expense of $117,000 was recorded, whereas correct total depreciation expense was $76,000. The tax rate is 30%. Becky follows ASPE and the deferred taxes method of accounting for income taxes. Prepare Becky's 2014 journal entry with respect to the depreciation expense that was recorded in the years prior to 2014.