On 1/1/21, Frank Company purchased a machine for $640,000. 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 Frank make if this error is discovered at the end of 2023? How will it affect the adjusted 1/1 retained earnings for comparative financial statements for 2023 and 2022? (Show amounts and positive/negative