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Lindy Company's auditor discovered two errors. No errors were corrected during 2020. The errors are described as follows: (1) Merchandise costing $3,100 was sold to a customer for $8.100 on December 31, 2020, but it was recorded as a sale on January 2, 2021. The merchandise was properly excluded from the 2020 ending inventory. Assume the periodic inventory system is used. (2) A machine with a four-year life was purchased on January 1, 2020. The machine cost $11,000 and has no expected salvage value No depreciation was taken in 2020 or 2021. Assume the straight-line method for depreciation Required: Prepare appropriate Journal entries (assume the 2021 books have not been closed). Ignore income taxes. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction List View Journal entry workshot No Transaction Sales Retained earings General Journal Credit Debit 8,100 8,100 2 2 2 2.200 Depreciation experise Retained earings Accumulated depreciation 3,100 5,300