Recording and Determining the Financial Statement Effect of Error accountant charges the entire cost to delivery expense in Year $9.$ The controller discovers the error late in Year $10.$ The company's tax rate is $25\%.$

Required

a$.$ Provide the Year $10$ entries to record $(1)$ the error correction and $(2)$ depreciation expense for the year.

Note: If a line in a journal entry isn't required for the transaction, select $"$N$/$A$"$ as the account name and leave the Dr$.$ and Cr$.$ answers blank $($zero$).$

$\backslash$table$[[$Date$,$Account,,Dr$.,$Cr$.],[$Year $10,$Delivery Truck,$v,12,000,0],[$Retained Earnings$-$Prior Period Adjustment,$,2,000,0$ o$],[$Income Taxes Payable,$v,0,2,000],[$Cash$,v,0,12,000$