Entries to Correct Errors

The following errors took place in journalizing and posting transactions:

Cash of $3,460 received on account was recorded as a debit to Fees Earned and a credit to Cash. A $1,680 purchase of supplies for cash was recorded as a debit to Supplies Expense and a credit to Accounts Payable.

Note: Prepare the entry to reverse the original entry first. Journalize the entries to correct the errors. If an amount box does not require an entry, leave it blank.