EX 2-22 Entries to correct errors

The following errors took place in journalizing and posting transactions:

a. Cash of $8,800 received on account was recorded as a debit to Fees Earned and a credit to Cash.

b. A $1,760 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. 

b. 

Supplies 1,760 

Cash 1,760 

* The first entry reverses the original entry. The second entry is the entry that should 

have been made initially.