In December 2020, the accountant for Eagle Corp. , a public company, noted that the following errors had been made by the bookkeeper:

1. Sales for 2019 included $16,500 that had been received in cash during 2019, but for which the related products were delivered in 2020. Title did not pass to the purchaser until 2020.
2. Ending inventory on December 31, 2019, was understated by $5,640. The December 31, 2020 ending inventory has not been adjusted to the Inventory account. Assume that Eagle has a periodic inventory system and that no adjustment has been made to the opening balance of the Inventory account.

Required: Prepare the journal entries that the companys accountant would prepare in 2020, assuming that the errors are discovered while 2020 books are still open. Ignore income tax effects.

Item 1	Debit	Credit
Item 2