In $2024,$ management discovered that Dual Production had debited expense for the full cost of an asset purchased on January $1,2021,$ at a cost of $$36$ million with no expected residual value. Its useful life was $5$ years. Dual uses straight$-$line depreciation. Ignoring taxes and assuming the error was discovered in $2024$ before preparation of the adjusting and closing entries, the correcting entry should include a: