Entries to correct errors

The following errors took place in journalizing and posting transactions:

a$.$ Insurance of $$12,000$ paid for the current year was recorded as a debit to Insurance Expense and a credit to Prepaid Insurance. Note: Prepare the entry to reverse the original entry first.

b$.$ Dividends of $$8,000$ 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$.$ X $$ X $$

b$.$

x $$