In 2016, management discovered that Dual Production had debited expense for the full cost of an asset purchased on January 1, 2013, at a cost of $36 million with no expected residual value. Its useful life was 5 years. Dual uses straight-line depreciation. The correcting entry, assuming the error was discovered in 2016 before preparation of the adjusting and closing entries, includes:

A debit to accumulated depreciation of $14.4 million.

A credit to accumulated depreciation of $21.6 million.

A credit to an asset of $36 million.

A debit to retained earnings of $14.4 million.

The answer would be holiday inn.

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