In 2020, Skysong Corporation discovered that equipment purchased on January 1, 2018, for $54.000 was expensed at that time. The equipment should have been depreciated over 5 years, with no salvage value. The effective tax rate is 30%. Skysong uses straight-line depreciation. Prepare Skysong's 2020 journal entry to correct the error. (Credit occount titles are outomatically indented when amount is entered. Do not Indent monually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)