In crane co discovered an eror while preparing their financial statements. A buidling constructed at the beginning of costing $ has not been depreciated. Useful life was years, no slavage value, straightline depreciation is used. Crane included depreciation on its tax return using straightline depreciation. Income tax was reported at a correct rate of Income before depreciation exp in was $ If a singleperiod statement is prepared, how would the prior period adjustment be reported?