In $2025,$ internal auditors discovered that Zenith Displays, Incorporated, had mistakenly debited

an expense account for the $$310,000$ cost of a machine purchased on January $1,2022.$ The

machine$$s useful life was expected to be five years with no residual value. Straight$-$line

depreciation is used by Zenith. Ignoring income taxes, prepare the journal entry Zenith will use

to correct the error $($before adjusting and closing entries$).$