Chen Group is in the process of adjusting and correcting its books at the end of 2019. In reviewing its records, the following information is compiled.
1. Chen has failed to accrue sales commissions payable at the end of each of the last 2 years, as follows.
December 31, 2018...............................¥3,500,000
December 31, 2019...............................¥2,500,000
2. In reviewing the December 31, 2019, inventory, Chen discovered errors in its inventory-taking procedures that have caused inventories for the last 3 years to be incorrect, as follows.

Chen has already made an entry that established the incorrect December 31, 2019, inventory amount.
3. At December 31, 2019, Chen decided to change the depreciation method on its office equipment from double-declining-balance to straight-line. The equipment had an original cost of ¥100,000,000 when purchased on January 1, 2017. It has a 10-year useful life and no residual value. Depreciation expense recorded prior to 2019 under the double-declining-balance method was ¥36,000,000. Chen has already recorded 2019 depreciation expense of ¥12,800,000 using the double-declining-balance method.
4. Before 2019, Chen accounted for its income from long-term construction contracts on the cost-recovery basis. Early in 2019, Chen changed to the percentage-of-completion basis for accounting purposes. It continues to use the cost-recovery method for tax purposes. Income for 2019 has been recorded using the percentage-of-completion method. The information is available below.

Instructions
Prepare the journal entries necessary at December 31, 2019, to record the above corrections and changes. The books are still open for 2019. The income tax rate is 40%. Chen has not yet recorded its 2019 income tax expense and payable amounts so current-year tax effects may be ignored. Prior-year tax effects must be considered in item 4.

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December 31, 2017 December 31, 2018 Understated ¥16,000,000 Understated ¥19,000,000 December 31, 2019 Overstated ¥ 6,700,000 Pretax Income from Percentage-of-Completion Cost-Recovery Prior to 2019 2019 ¥150,000,000 ¥105,000,000 60,000,000 20,000,000