a. Utilities expense of $7,300 paid for the current month was recorded as a debit to Miscellaneous

Question:

a. Utilities expense of $7,300 paid for the current month was recorded as a debit to Miscellaneous Expense and a credit to Utilities Expense. Prepare the entry to reverse the original entry first.
b. The payment of $6,100 from a customer on account was recorded as a debit to Cash and a credit to Accounts Payable. Make a Rectification entry.