Lindy Company's auditor discovered two errors. No errors were corrected during 2020. The errors are described as follows: (1) Merchandise costing $4,300 was sold to a customer for $9,300 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 (2) A machine with a four-year life was purchased on January 1, 2020. The machine cost $23,000 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 (if no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 Merchandise costing $4,300 was sold to a customer for $9,300 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. Note: Enter debits before credits