Culver Company is in the process of adjusting and correcting its books at the end of 2020 . In reviewing its records, the following nformation is compiled. 1. Culver has failed to accrue sales commissions payable at the end of each of the last 2 years, as follows. 2. In reviewing the December 31, 2020, inventory, Culver discovered errors in its inventory-taking procedures that have caused inventories for the last 3 years to be incorrect, as follows. Culver has already made an entry that established the incorrect December 31, 2020, inventory amount. 3. At December 31, 2020, Culver decided to change the depreciation method on its office equipment from double-decliningbalance to straight-line. The equipment had an original cost of $108,000 when purchased on January 1,2018 . It has a 10 -year useful life and no salvage value. Depreciation expense recorded prior to 2020 under the double-declining-balance method was $37,200. Culver has already recorded 2020 depreciation expense of $13,400 using the double-declining-balance method. Before 2020, Culver accounted for its income from long-term construction contracts on the completed-contract basis. Early in 2020 , Culver changed to the percentage-of-completion basis for accounting purposes. It continues to use the completedcontract method for tax purposes. Income for 2020 has been recorded using the percentage-of-completion method. The following information is available. Prepare the journal entries necessary at December 31,2020 , to record the above corrections and changes. The books are still open for 2020. The income tax rate is 20%. Culver has not yet recorded its 2020 income tax expense and payable amounts so current-year tax effects may be ignored. Prior-year tax effects must be considered in item 4. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)