Assume that on January $1,2012,$ Pinnacle Enterprises purchased a machine for $$10,000$ that had an estimated useful life of five years with no salvage value. The accountant incorrectly expensed this machine in $2012,$ but discovered the error in $2013.$ If we assume that Pinnacle uses straight line depreciation on this asset, record the entry on December $31,2013,$ to correct for this error, given that Pinnacle has already closed the books for $2013($ignore income taxes$)$: