Mast Farm Company purchased a delivery truck for $$66,000$ on January $2,20x1.$ The useful life was estimated to be $5$ years and the salvage value was estimated at $$26,000.$ The truck is depreciated using the straight$-$line method. When preparing adjusting entries for December $31,20$X$3,$ it was discovered that the salvage value had not been deducted when computing depreciation for $20$X$1$ and $20$X$2.$ The correct amount of deprecation was recorded for $20$X$3.$ What additional journal entry should be made?

Debit Accumulated Depreciation for $$10,400$ and credit Retained Earnings for $$10,400.$

Debit Accumulated Deprecation for $$15,600$ and credit Depreciation Expense for $$15,600.$

Debit Accumulated Deprecation for $$16,000$ and credit Retained Earnings for $$16,000.$

No additional entry should be made as the error will be accounted for in the current period and prospectively.