In 2018, the internal auditors of Development Technologies,

In 2018, the internal auditors of Development Technologies, Inc., discovered that 

(a) 2017 accrued wages of $1.9 million were not recognized until they were paid in 2018, 

(b) a $2.9 million purchase of merchandise in 2018, was recorded as a debit to Purchases in 2017 instead. The physical inventory count at the end of 2017 was correct.

Ignoring income taxes, prepare the journal entries to correct each error in 2018.

-Record journal entry to correct error in wages.

-Record journal entry to correct error in merchandise purchases.