In 20x4,a firm discovered that $10,000 of equipment purchased on 1/1/x1 was expensed in full.The equipment has a ten-year life,has no residual value,and should have been depreciated on the straight-line basis.The error is corrected.As a result,the comparative 20x3 and 20x4 financial statements will show what amounts as adjustments to the beginning balances of retained earnings dated: 
Definitions:
Solution-Focused Therapies
A short-term therapy model that focuses on finding solutions in the present time and exploring one’s hope for the future to find quicker resolutions of one’s problems.
Construct Their Own Problems
refers to the idea that individuals have an active role in forming the issues or difficulties they experience, often influenced by their perceptions and beliefs.
Constructivism
A philosophical and educational approach suggesting that individuals construct their own understanding and knowledge of the world through experiences and reflecting on those experiences.
Objective Reality
The state of things as they actually exist independently of perception or beliefs.
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