The following is information for Sarasota Corp. for the year ended December 31, 2020: $1,410,000 Loss on inventory due to decline in net realizable value $84,000 Sales revenue Unrealized gain on FV-OCl equity investments 38,000 Loss on disposal of equipment 25,000 Interest income 5,000 53,000 Cost of goods sold Selling expenses Administrative expenses Dividend revenue 846,000 70,500 44,000 17,000 Depreciation expense related to buildings omitted by mistake in 2019 Retained earnings at December 31, 2019 Loss from expropriation of land Dividends declared 990,000 59,000 43,000 The effective tax rate is 30% on all items. Sarasota prepares financial statements in accordance with IFRS. The FV-OCl equity investments trade on the stock exchange. Gains/losses on FV-OCl investments are not recycled through net income. Prepare the journal entry to record the depreciation expense omitted by mistake in 2019. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit