You have just completed the audit of your client's asset continuity schedule and determined that the amortization for the production equipment and software has been overstated by $300,000 and $100,000 respectively (both are material amounts). Building, and vehicle amortization is correctly calculated. Prepare the adjusting entry if the client considers buildings and equipment as production overhead and software and vehicles as selling, general and administrative expenses. The client has sold 85% of the inventory it produced during the audit period