Lindy Company's auditor discovered two errors. No errors were corrected during $2023.$ The errors are described as follows:

Merchandise costing $$4,400$ was sold to a customer for $$9,400$ on December $31,2023,$ but it was recorded as a sale on

January $2,2024.$ The merchandise was properly excluded from the $2023$ ending inventory. Assume the periodic inventory

system is used.

A machine with a five$-$year life was purchased on January $1,2023.$ The machine cost $$24,000$ and has no expected

salvage value. No depreciation was taken in $2023$ or $2024.$ Assume the straight$-$line method for depreciation.

Required:

Prepare appropriate journal entries $($assume the $2024$ books have not been closed$).$ Ignore income taxes.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

Journal entry worksheet

Merchandise costing $$4,400$ was sold to a customer for $$9,400$ on December

$31,2023,$ but it was recorded as a sale on January $2,2024.$ The merchandise

was properly excluded from the $2023$ ending inventory. Assume the periodic

inventory system is used.

Note: Enter debits before credits.