Cousins Company's auditor discovered two errors. No errors were corrected during 2012. The errors are described as follows: (1.) Merchandise costing $4,000 was sold to a customer for $9,000 on December 31, 2012, but it was recorded as a sale on January 2, 2013. The merchandise was properly excluded from the 2012 ending inventory. Assume the periodic inventory system is used. (2.) A machine with a five-year life was purchased on January 1, 2012. The machine cost $20,000 and has no expected salvage value. No depreciation was taken in 2012 or 2013. Assume the straight-line method for depreciation. Assume a 20 percent tax rate. Required: Prepare the appropriate adjusting entry to record switching is any for 2013. if there is no journal entry, write no journal required