In $2025,$ the internal auditors of Innovate Tech, Incorporated, discovered that $($a$)2024$ accrued

salaries of $$1\mathrm{.}8$ million were not recognized until they were paid in $2025,$ and $($b$)$ a $$3\mathrm{.}2$ million

purchase of merchandise in $2025$ was actually made in $2024.$ The physical inventory count at the

end of $2024$ was correct. Ignoring income taxes, prepare the journal entries to correct each error

in $2025.$