Journalize the entries to correct the following errors:

a$.$A purchase of supplies for $$264$ on account was recorded and posted as a debit to Supplies for $$500$ and as a credit to Accounts Receivable for $$500.($Record the entry to reverse the error first.$)$ If an amount box does not require an entry, leave it blank.

b$.$A receipt of $$3,715$ from Fees Earned was recorded and posted as a debit to Fees Earned for $$3,715$ and a credit to Cash for $$3,715.$ If an amount box does not require an entry, leave it blank.