At the Close of Its Fiscal Year on March 31,2014,Villager

At the close of its fiscal year on March 31,2014,Villager Industries,Inc.was in the process of relocating its plant.This resulted in some confusion relating to the inventory cutoff,as indicated by the following:
(1)Merchandise on hand costing $1,794 was included in the inventory although the purchase invoice was not recorded until April 12,2014.
(2)Merchandise shipped on April 1,2014,was included in inventory--the cost of this merchandise was $2,219,and the sale was recorded as $3,138 on March 31,2014.
(3)Merchandise costing $12,150 was included in the inventory although it was shipped to a customer on March 31,2014,FOB shipping point; the company recorded the sale of $19,246 on that date.
(4)Merchandise costing $1,820 was not counted.
(5)Merchandise in transit (shipped to the company FOB destination)was recorded as a purchase as of April 2,2014,and its cost of $17,287 was not included in the March 31,2014,inventory.
Assuming that the company does not maintain a perpetual inventory system and that the books for the fiscal year have been closed,provide the necessary correcting entries.(Ignore income taxes.)