In December 2010, the company received $6,000 for services to be provided in early 2011. This payment was mistakenly recorded as service revenue in 2010. Make the necessary correcting entry, assuming that
(1) The error was found in May 2011 after the 2010 books had been closed and
(2) The error was found in May 2012 after the 2011 books had been closed. Ignore income taxes.