Accrual Werld Cc-rp. is a calendar year cc-mpa ny that depreciates all its machinery en a straight-line basis. On January 1, 201s, the cc-mpany purchased machinery cc-sting $100,000, with an estimated useful life cf 10 years and a zere [$0] residual yalue. At the end c-f 2016, Accrual Wdrld failed th recc-rd depreciatic-n expense en the machinery. The ccrmpany realized its errer en January 1, 201?. Ignering any tax effects, the jeurnal entry dated January 1, 201T!Ir te cc-rrect the 2016 accc-unting errer includes a debit tcn ' 'fc-r' and a credit tc- fdr