2) Assume that on January 1, 2012, Pasqual Enterprises purchased a machine for $10,000 that had an estimated useful life of five years. The accountant incorrectly expensed this machine in 2012, but discovered the error in 2013. If we assume that Pasqual uses straight line depreciation on this asset, the entry on December 31, 2013, to correct for this error, given that Pasqual has already closed the books for 2013