Journalize the entries to correct the following errors:

a. A purchase of supplies for $192 on account was recorded and posted as a debit to Supplies for $426 and as a credit to Accounts Receivable for $426. (Record the entry to reverse the error first.) If an amount box does not require an entry, leave it blank.

	Accounts ReceivableCashFees EarnedRetained EarningsWages ExpenseAccounts Receivable	Accounts Receivable	Accounts Receivable
	Accounts ReceivableCashFees EarnedSuppliesSupplies ExpenseSupplies	Supplies	Supplies
	Accounts PayableCashFees EarnedRetained EarningsSuppliesSupplies	Supplies	Supplies
	Accounts PayableCashFees EarnedSuppliesSupplies ExpenseAccounts Payable	Accounts Payable	Accounts Payable

b. A receipt of $4,831 from Fees Earned was recorded and posted as a debit to Fees Earned for $4,831 and a credit to Cash for $4,831. If an amount box does not require an entry, leave it blank.

	Accounts PayableAccounts ReceivableCashFees EarnedSuppliesCash	Cash	Cash
	Accounts PayableAccounts ReceivableCashFees EarnedSuppliesFees Earned	Fees Earned	Fees Earned