Company A is a calendar year company that depreciates all its machinery on a straight-line basis. On January 1, 2016, the company purchased machinery costing $100,000, with an estimated useful life of 10 years and a zero ($0) residual value. At the end of 2016, Accrual World failed to record depreciation expense on the machinery. The company realized its error on January 1, 2017. Ignoring any tax effects, the journal entry dated January 1, 2017 to correct the 2016 accounting error includes a debit to ( ) for ( ) and a credit to ( ) for ( )