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If Accumulated Depreciation at the end of year 1 is under by 5000 while this account is over by 12000 at the end of year

If Accumulated Depreciation at the end of year 1 is under by 5000 while this account is over by 12000 at the end of year 2, what correcting journal entry is needed in year 3 if the books of years 1 and 2 are closed by the beginning of year 3?

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