The following errors took place in journalizing and posting transactions:
a. Utilities expense of $7,300 paid for the current month was recorded as a debit to Miscellaneous Expense and a credit to Utilities Expense.
b. The payment of $6,100 from a customer on account was recorded as a debit to Cash and a credit to Accounts Payable.
Journalize the entries to correct the errors. Omit explanations.