Lindy Company's auditor discovered several errors. No errors were corrected during 2020. The errors are described as follows:

Merchandise costing $3,000.00 was sold to a customer for $6,750.00 on account, on December 31, 2020, but it was recorded as a sale on January 2, 2021. The merchandise was improperly included in the 2020 physical inventory count.

Prepare appropriate journal entries to correct the error, and any adjusting entries required (assume the 2021 books have not been closed). Ignore income taxes. (If no entry is required for a transaction/event, select "No journal entry required.")

a)Identify the J/E(s) made in erros

b) Identify the J/E that should haven been made

c)provide the correcting J/E to fix the error