on March 2nd, year 4 highman discovered that it had incorrectly expensed a $210,000 machine purchased on January 2, year 1. Higman estimated the machine,s original useful life to be 10 years and its salvage value is $ 10,000. Higman uses the straight-line method of depreciation and subject to 30% tax rate. In its December 31 year 4 financial statement what amount should Higman repot as a prior period adjustment?