The following errors took place in journalizing and posting transactions:

a. The purchase of supplies of \(\$ 2,690\) on account was recorded as a debit to Office Equipment and a credit to Supplies.

b. The receipt of \(\$ 3,750\) for services rendered was recorded as a debit to Accounts Receivable and a credit to Fees Earned.

Journalize the entries to correct the errors. Omit explanations.