In 206, Dalia Corp., a calendar fiscal-year company, discovered that depreciation expense was erroneously overstated $54,000 in both 204 and 205 for financial reporting purposes. Net income in 206 is correct. The tax rate is 30%. The error was made only for financial reporting, affecting depreciation and deferred income tax accounts. CCA had been recorded correctly, and thus there will be no change in taxes payable. Additional information: Required: 1. Record the entry in 206 to correct the error. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Note: Enter debits betore credits. 2. Prepare the comparative retained earnings section of the statement of changes in shareholders' equity for 205, reflecting the change