The following errors took place in journalizing transactions:
a. A cash receipt of $3,600 was recorded as a debit to Cash of $6,300 and a credit to
Accounts Receivable of $6,300.
b. A debit of $2,100 to Accounts Receivable and its corresponding credit entry to Fees Earned were missed entirely.
c. A return of $312 of defective supplies was erroneously posted as a $321 credit to Supplies and a debit to Cash.
d. A deposit of $2,000 for next month’s rent was received. It was recorded as a debit to Cash and a credit to Fees Earned.
If necessary, use T accounts to record the original entry, the entry to remove it and, record the entry correctly.