On January 2, 2015, C Company acquired a packaging machine for $60,000 with no salvage value. The packaging machine was expected to have a 3-year useful life. In 2018, it was discovered that the packaging machine was recorded as an expense when acquired in 2015. The packaging machine is no longer being used. Assume the straight-line method is used by the company.

What is the the correcting journal entry (if needed) in 2018?