Etna Company's auditor discovered some errors. No errors were corrected during $2020.$ The errors are described as follows:

Beginning inventory on January $1,2020,$ was understated by $$5,000.$

A two$-$year insurance policy purchased on April $30,2020,$ in the amount of $$24,000$ was debited to Prepaid Insurance. No adjustment was made on December $31,2020,$ or on December $31,2021.$

Merchandise costing $$4,000$ was sold to a customer for $$9,000$ 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.

A machine with a five$-$year life was purchased on January $1,2020.$ The machine cost $$20,000$ 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.