(f) During the fiscal year ended December 31, 2021, Cowboys Inc found that that for two machines that were originally purchased for $10,000 each on Jan 1, 2018 (estimated to have a residual value of $2,000 and a useful life of 4 years), they had mistakenly neglected to make the journal entries for depreciation expense in all preceding years. Show below the necessary journal entries to correct this error that will need to be made on December 31 of 2021 before making any adjusting entries for 2021. How will this be disclosed in the financial statements? (8 points) L Amount Credit Amount