Please explain in detail, thank you

A company mistakenly expensed a $100,000 machine purchased January 1, 2005. The machine has no salvage value and is expected to provide benefits for five years. The error was discovered in 2008. The company shows two years of comparative statements in its December 31 annual reports. In the com pany's 2007 and 2008 reports shown comparatively, what amounts would be shown as adjustments to the respective retained earnings balances