Jaakson Company purchased 550,000 in equipment on July 1, 2021. The equipment had a 10-year usefur life ino salvage valuo) and Jackson nomaty uses the straght-ine method of depreciation with no 5 peciai first year conventions. The equipment was written off to oflioe expense when parchased, but the error was not discovered until near the end of 2022 ithis vear is still onnin. What is the effect of the error on the 2021 and 2022 net income