In 2018, the internal auditors of Development Technologies, Inc., discovered that (a) 2017 accrued wages of $1.1 million were not recognized until they were paid in 2018, and (b) a $2.1 million purchase of merchandise in 2018, was recorded as a debit to Purchases in 2017 instead. The physical inventory count at the end of 2017 was correct. Ignoring income taxes, prepare the journal entries to correct each error in 2018.