The ledger of Ivanhoe Limited at October 31, 2023, contains the following summary data: Cash dividends-common $119,000 Common shares 644,000 Depreciation expense 91,000 Service revenue 1,465,000 Operating expenses 925,000 Interest expense 54,000 Retained earnings, November 1, 2020 569.000 Your analysis reveals the following additional information: 1. The company has a 25% income tax rate. 2. On March 19, 2021, Ivanhoe discovered an error made in the previous fiscal year. A $55,000 payment of a note payable had been recorded as interest expense. 3. On April 10, 2021, common shares costing $75,000 were reacquired for $99,000. This is the first time the company has reacquired common shares Prepare a journal entry to correct the prior period error. (Credit account titles are automatically Indented when the amount is entered. Do not indent manua select "No Entry for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation Mar. 19, 2021 To record correction of error)