In 2024 , the internal auditors of Development Technologies, Incorporated, discovered that (a) 2023 accrued salaries of $1.6 million were not recognized until they were paid in 2024 and (b) a \$2.6 million purchase of merchandise in 2024 was recorded as a debit to Purchases in 2023 instead. The physical inventory count at the end of 2023 was correct. Ignoring income taxes, prepare the journal entries to correct each error in 2024. Note: If no entry is required for a transaction/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 ). Record journal entry to correct error in salaries. Note: Enter debits before credits. Record journal entry to correct error in merchandise purchases. Note: Enter debits before credits