In 2017, Grouper Company discovered that equipment purchased on January 1, 2016, for $66,200 was expensed at that time. The equipment should have been depreciated over 6 years using the straight-line method, with a $6,800 value. The effective tax rate is 40%. Prepare Groupers 2017 journal entry to correct the error. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debit	Credit
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount