Entries to Correct Errors

The following errors took place in journalizing and posting transactions:

a$.$ Insurance of $$18,000$ paid for the current year was recorded as a debit to Insurance Expense and a credit to Prepaid Insurance.

b$.$ Dividends of $$10,000$ were recorded as a debit to Wages Expense and a credit to Cash.

Journalize the entries to correct the errors. If an amount box does not require an entry, leave it blank.

a$.$

b$.$