errors: a. A purchase of supplies for $100 on account was recorded and posted as a debit to Supplies for $563 and as a credit to Accounts Receivable for $56 (Record the entry to reverse the error first.) If an amount box does not require an entry, leave it blank. Account Debit Credit b. A receipt of $4,933 from Fees Earned was recorded and posted as a debit to Fees Earned for $4,933 and a credit to Cash for $4,933. If an amount box does not require an entry, leave it blank. Account Debit Credit