In 2021, internal auditors discovered that Fay, Inc., had debited an expense account for the $4,620,000 cost of a machine purchased on January 1, 2018. The machine's useful life was expected to be 22 years with no residual value. Straight-line depreciation is used by Fay. The journal entry to correct the error will include a credit to accumulated depreciation of: $4,620,000. $630,000. $210,000. $420,000