The following errors took place in journalizing and posting transactions:

a. The payment of \(\$ 3,125\) from a customer on account was recorded as a debit to Cash and a credit to Accounts Payable.

b. Advertising expense of \(\$ 1,500\) paid for the current month was recorded as a debit to Miscellaneous Expense and a credit to Advertising Expense.

Journalize the entries to correct the errors. Omit explanations.