t the beginning of 2019, robotics inc. acquired a manufacturing facility for $13.0 million. $10.0 million of the purchase price was allocated to the building. depreciation for 2019 and 2020 was calculated using the straight-line method, a 20-year useful life, and a $2.0 million residual value. assume that 2019 depreciation was incorrectly recorded as $40,000. this error was discovered in 2021.
