The following errors took place in journalizing transactions:
a. A cash receipt of $6,100 was recorded as a debit to Cash of $1,600 and a credit to Accounts Receivable of $1,600.
b. A debit of $3,500 to Accounts Receivable was missed entirely, as was the credit entry to Fees Earned.
c. Supplies of $415 were returned and cash was received. This transaction was erroneously recorded as a $451 credit to Supplies and a $451 debit to Cash.
d. Supplies of $1,450 were purchased on account. The entry was not recorded.
If necessary, use T accounts to record the original entry, the entry to remove it and, record the entry correctly.