In 2011, the internal auditors of Development Technologies, Inc. discovered that

(a) 2010 accrued wages of $2 million were not recognized until they were paid in 2011 and

(b) A $3 million purchase of merchandise in 2011 was recorded in 2010 instead. The physical inventory count at the end of 2010 was correct. Ignoring income taxes, what journal entries are needed in 2011 to correct each error? Also, briefly describe any other measures Development Technologies would take in connection with correcting the errors.