What adjusting entry should be made to correct this error?

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In its year-end review for errors, a business discovers that the recent bill from its law firm was entered as $6,500 instead of $5,600, which is the correct amount. The bill has not been paid yet. What adjusting entry should be made to correct this error?

In its year-end review for errors, a business discovers that an order of products was shipped to a customer, and the cost of the products was correctly charged to cost of goods sold expense. However, the paperwork for this particular sales order wasn’t sent to the bookkeeping department on time. Therefore, the sale hasn’t been recorded. The total price for this credit sale is $36,260. What adjusting entry should be made to correct this error?

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