In 2018, the internal auditors of Development Technologies, Inc., discovered that (a) 2017 accrued wages of $2 million were not recognized until they were paid in 2018, and (b) a $3 million purchase of merchandise in 2018 was recorded in 2017 instead. The physical inventory count at the end of 2017 was correct. Ignoring income taxes, what journal entries are needed in 2018 to correct each error? Also, briefly describe any other measures Development Technologies would take in connection with correcting the errors.