In 2020, Culver Corporation discovered that equipment purchased on January 1.2018, for $49,000 was expensed at that time. The equipment should have bqen depreciated over S years, with no salvage value. The effective tax rate is 306 . Culver uses straitht-fine deprecistion. Prepare Culver's 2020 journal entry to correct the error. (Credit account titles are outomotically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter ofor the amounts.)