The following errors took place in journalizing and posting transactions: a. Cash of $8,200 received on account was recorded as a debit to Fees Earned and a credit to Cash. b. A $1,540 purchase of supplies for cash was recorded as a debit to Supplies Expense and a credit to Accounts Payable. Journalize the entries on December 31 to correct the errors. Note: Prepare the entry to reverse the original entry first. Chart of Accounts Entries to correct errors lournalize the entries on December 31 to correct the errors. Note: Prepare the entry to reverse the original entry first