t9 Revenue: Operating expensesp Net Income Statement of Financial Performance 20170 Half year to 30 June 2017g $2,011,900.) $1,335,600.)...

On 31 December 2016, the omits to process some items on the last day of the calendar year. The accountant forgot to record:

An amount of revenue that was reported in 2016 was recorded in error as it should have been recorded in 2017. This is indicated in the extract from the financial reports below based on the difference in the reported figures.

An amount of operating expenses was reported in 2016 that was recorded in error as also indicated in the extract from the financial reports below.

Management reviewed the accounts in February 2017 and decided that the amounts are regarded as material items.The restated changes are indicated in the extract from Tolstoy Ltd.'s 30th June 2017 Half Year financial statements.

                                                          Question:        Show the general journal entry to record the overlooked items. Include a narration.