In 2021, Company A discovered that $200,000 of equipment purchased on January 1, 2018, was expensed in full. The equipment has a 10-year life, has no residual value and should have been depreciated on a straight-line basis. Tax depreciation was claimed for this asset each year but it was also deducted in full for tax purposes in 2018 Tax depreciation claimed for this asset in 2018, 2019 and 2020 was $ 20,000 per year The tax rate for all years is 40%. What are the journal entries required in 2021 to address the above discovery?