On December 12, 2013, an investment costing $84,000 was sold for $108,000. The total of the sale proceeds was credited to the investment account. Required: 1. Prepare the journal entry to correct the error assuming it is discovered before the books are adjusted or closed in 2013. (Ignore income taxes.) (If no entry is required for a particular event, select "No journal entry required" in the first account field.) 2. Prepare the journal entry to correct the error assuming it is not discovered until early 2014. (Ignore income taxes.) (If no entry is required for a particular event, select "No journal entry required" in the first account field.)