The Canliss Milling Company purchased machinery on January 2, 2014, for $950,000. A five-year life was estimated and no residual value was anticipated. Canliss decided to use the straight-line depreciation method and recorded $190,000 in depreciation in 2014 and 2015. Early in 2016, the company changed its depreciation method to the sum-of-the-years-digits (SYD) method. Required: 2. Prepare any 2016 journal entry related to the change. In 2016, the internal auditors of Development Technologies, Inc., discovered that (a) 2015 accrued wages of $2.3 million were not recognized until they were paid in 2016 and (b) a $3.3 million purchase of merchandise in 2016 was recorded in 2015 instead. The physical inventory count at the end of 2015 was correct. Ignoring income taxes, prepare journal entry to correct each error in 2016.