Lindy Company's auditor discovered two errors. No errors were corrected during 2015. The errors are described as follows: (1.) Merchandise costing $4,000 was sold to a customer for $9,000 on December 31, 2015, but it was recorded as a sale on January 2, 2016. The merchandise was properly excluded from the 2015 ending inventory. Assume the periodic inventory system is used. (2.) A machine with a five-year life was purchased on January 1, 2015. The machine cost $20,000 and has no expected salvage value. No depreciation was taken in 2015 or 2016. Assume the straight-line method for depreciation.

Required: Prepare appropriate journal entries (assume the 2016 books have not been closed). Ignore income taxes.