An automobile dealership sells an automobile on January 2, Year 2, but records it as being sold on December 31, Year 1. Accounts Receivable are credited for the amount of the sale on January 2, Year 2, when the customer pays for the car in cash. The sales commission payable to the salesperson was recorded on January 2, Year 2. What items on the dealership's financial statements are in error for Year 1 , including the balance sheet at December 31, Year 1? What accounts are in error for Year 2, including the balance sheet at December 31, Year 2?