Lindy Company's auditor discovered two errors. No errors were corrected during 2015. The errors are described as follows:

(1.)	Merchandise costing $4,400 was sold to a customer for $9,400 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 $24,000 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.