Entries to correct errors The following errors took place in journalizing and posting transactions: a. Cash of $4,220 received on account was recorded as a debit to Fees Earned and a credit to Cash.. b. A $1,140 purchase of supplies for cash was recorded as a debit to Supplies Expense and a credit to Accounts Payable. Journalize the entries to correct the errors. Note: Prepare the entry to reverse the original entry first. If an amount box does not require an entry, leave it blank a.