On 1/1/20, Bentley Company purchased a machine for $800,000. Although the machine was expected to have a five-year life, it was erroneously expensed in recording the purchase. The appropriate depreciation method for this machine is double-declining-balance with no residual. What journal entry will Bentley make if this error is discovered at the end of 2022? How will it impact the adjustments to the beginning balances of retained earnings for 2022 and 2021?