On March 1, it was discovered that the following errors took place in journalizing and posting transactions:

a. Rent Expense of $4,650 paid for the current month was recorded as a debit to Miscellaneous Expense and a credit to Rent Expense.

b. The payment of $3,700 from a customer on account was recorded as a debit to Cash and a credit to Accounts Payable.

Journalize the entries on March 1 to correct the errors. Use two entries to correct the error described in (a). (That is, record an entry to reverse the incorrect entry and a second entry to record the correct entry.) Refer to the Chart of Accounts for exact wording of account titles.