Journal second entry to record the correct entry.) Refer to the Chart of Accounts fo DATE DESCRIPTION 1 2 3 4 5 6 Chart of Accounts ASSETS 11 Cash 12 Accounts Receivable 13 Supplies JOURNAL 14 Prepaid Insurance 15 Land 16 Office Equipment 17 Automobiles LIABILITIES 21 Accounts Payable 22 Unearned Rent REVENUE 41 Fees Earned 42 Sales Commissions EXPENSES 51 Advertising Expense 52 Automobile Expense 53 Insurance Expense 54 Rent Expense 55 Salary Expense 56 Supplies Expense 57 Utilities Instructions On March 1, it was discovered that the following errors took place in journalizing and posting transactions: A. The receipt of $9,150 for services rendered was recorded as a debit to Accounts Receivable and a credit to Fees Earned. B. The purchase of supplies of $3,650 on account was recorded as a debit to Office Equipment and a credit to Supplies. Journalize the entries on March 1 to correct the errors. Use two entries to correct the error described in (b). (That is, record an entry to reverse the incorrect entry and a second entry to record the correct entry.) Refer to the Chart of Accounts for exact wording of account titles.