In 2025, Flounder Corporation discovered that equipment purchased on January 1, 2023, for $53,000 was expensed at that time. The equipment should have been depreciated over 5 years, with no salvage value. The effective tax rate is 30%. Prepare Flounder's 2025 journal entry to correct the error. Flounder uses straight-line depreciation. (Credit account tittes are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter O for the amounts. List all debit entries before credit entries.)