EX 2-22 Entries to correct errors

The following errors took place in journalizing and posting transactions:
a. Cash of $12,975 received on account was recorded as a debit to Fees Earned and a
credit to Cash.
b. A $3,200 purchase of supplies for cash was recorded as a debit to Supplies Expense
and a credit to Accounts Payable.
Journalize the entries to correct the errors. Omit explanations.

Answer:
a. Cash................................................................................ 25,950
                            Fees Earned ............................................................ 12,975
                               Accounts Receivable.............................................. 12,975
b. Accounts Payable.......................................................... 3,200*
                              Supplies Expense ................................................... 3,200
    Supplies.......................................................................... 3,200
                            Cash......................................................................... 3,200
 *The first entry reverses the original entry. The second entry is the entry that
should have been made initially.