Journalize the entries to correct the following errors:

a$.$ A purchase of supplies for $$230$ on account was recorded and posted as a debit to Supplies for $$424$ and as a credit to Accounts Receivable for $$424.($Record the entry to reverse the error first.$)$ If an amount box does not require an entry, leave it blank.

b$.$ A receipt of $$5,401$ for Fees Earned was recorded and posted as a debit to Fees Earned for $$5,401$ and a credit to Cash for $$5,401.$ If an amount box does not require an entry, leave it blank.