"A relatively small number of machines have been shipped on consignment. These transactions have been recorded as ordinary sales and billed as such. On December 31 of each years, machines were billed and in the hands of consignees amounted to: 2011 $6,500 2012 None 2013 $5,590 Assume that the gross profit rate is 20% and the inventory at the end of each year included the machines which were at on consignment at December 31." What would the adjusting entries be for BOTH the books are still open at the end of 2013 AND the books have been closed at the end of 2013?