medium · Financial Accounting accounting-cycle-financial-statements

While preparing the 12/31/20X5 financials, Tala Co. discovers it recorded a full year of straight-line depreciation in 20X5 on a machine that had been fully depreciated to its salvage value at 12/31/20X4; the erroneous 20X5 charge was $24,000, and the books for 20X5 are NOT yet closed. Tax effects are ignored.

What single correcting entry should Tala make at 12/31/20X5?

  1. Debit accumulated depreciation $24,000; credit depreciation expense $24,000
  2. Debit accumulated depreciation $24,000; credit retained earnings $24,000
  3. Debit depreciation expense $24,000; credit accumulated depreciation $24,000
  4. Debit retained earnings $24,000; credit accumulated depreciation $24,000

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