Lindy Company's auditor discovered two errors. No errors were corrected during 2022. The errors are described as follows:

(1.) Merchandise costing $4,800 was sold to a customer for $10,800 on December 31, 2022, but it was recorded as a sale on January 2, 2023. The merchandise was properly excluded from the 2022 ending inventory. Assume the periodic inventory system is used.

(2.) A machine with a five-year life was purchased on January 1, 2022. The machine cost $24,000 and has no expected salvage value. No depreciation was taken in 2022 or 2023. Assume the straight-line method for depreciation.

Required: Prepare appropriate journal entries (assume the 2023 books have not been closed). Ignore income taxes.