In 2018, the internal auditors of Development Technologies, Inc., discovered that (a) 2017 accrued wages of $1.0 million were not recognized until they were paid in 2018, and (b) a $2.0 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. (If no entry is required for a particular event, select "No journal entry required" in the first account field. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) View transaction list Journal entry worksheet 2 Record journal entry to correct error in wages. Note: Enter debits before credits. General Journal Debit Transaction Credit (a) Record entry Clear entry View general journal Journal entry worksheet Record journal entry to correct error in merchandise purchases. Note: Enter debits before credits. Debit Transaction General Journal Credit (b) Record entry Clear entry View general journal 2