The following is information for Bramble Corp. for the year ended$-$December $31,2023$:

Sales revenue

Unrealized gain on $FV-$OCl equity investments

Interest income

Cost of goods sold

Selling expenses

Administrative expenses

Dividend revenue

$$1,260,000$

Loss on inventory due to decline in net realizable value

Loss on disposal of equipment

Depreciation expense related to buildings omitted by mistake in $2022$

$756,000$ Retained earnings at December $31,2022$

$63,000$ Loss from expropriation of land

$47,000$

$20,000$

$$73,000$

$41,000$

$6,000$

Dividends declared

Dividends declared

$48,000$

The effective tax rate is $35\%$ on all items. Bramble prepares financial statements in accordance with IFRS. The FV$-$OCI equity investments trade on the stock exchange. Gains$/$losses on FV$-$OCl investments are not recycled through net income.

$($C$)$ prepare the journal entry to record the depreciation expense omitted by mistake in $2022.$