In December 2012, the company received $6,000 for services to be provided in early 2013. This payment

Question:

In December 2012, the company received $6,000 for services to be provided in early 2013. This payment was mistakenly recorded as service revenue in 2012. Make the necessary correcting entry, assuming that
(1) The error was found in May 2013 after the 2012 books had been closed
(2) The error was found in May 2014 after the 2013 books had been closed. Ignore income taxes.