Lindy Company's auditor discovered two errors. No errors were corrected during $2023.$ The errors are described as follows:

$(1)$ Merchandise costing $$4,000$ was sold to a customer for $$9,000$ on December $31,2023,$ but it was recorded as a sale on January $2,2024.$ The merchandise was properly excluded from the $2023$ ending inventory. Assume the periodic inventory system is used.

$(2)$ A machine with a five$-$year life was purchased on January $1,2023.$ The machine cost $$20,000$ and has no expected salvage value. No depreciation was taken in $2023$ or $2024.$ Assume the straight$-$line method for depreciation.

Required:Prepare appropriate journal entries $($assume the $2024$ books have not been closed$).$ Ignore income taxes.

$(5pts)$