Apologies, I dont need the ratios calculated! i just need the correcting journal entry for this problem

Information: Despite all of your hard work to correct Terry's financial statements, the internal auditor recently found a mistake that need to be corrected before the financial statements are closed for the period. In Year 2, research and development costs of $24,000 were expensed instead of capitalized into Patent (which is allowed when you purchase a patent from another company, as Terry did). The cost should have been amortized using straight line depreciation over 5 years for both GAAP and tax purposes, starting in Year 2 Terry's management would like to know the effect of the sale on the following ratios: Debt to Equity . Current Ratio ROA Assignment: Calculations 1. Calculate each of the three (3) ratios before you make any adjustments. 2. Make the appropriate journal entries, if any, to correct the errors mentioned above (including any necessary changes to income tax expense)