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

1. (1) Merchandise costing $4,400 was sold to a customer for $9,400 on December 31, 2020, but it was recorded as a sale on January 2, 2021. The merchandise was properly excluded from the 2020 ending inventory. Assume the periodic inventory system is used.

2. (2) A machine with a five-year life was purchased on January 1, 2020. The machine cost $24,000 and has no expected salvage value. No depreciation was taken in 2020 or 2021. Assume the straight-line method for depreciation.

Required: Prepare appropriate journal entries (assume the 2021 books have not been closed). Ignore income taxes.