Journalize the entries to correct the following errors: $($a$)$A purchase of supplies for $$500$ on account was recorded and posted as a debit to Supplies for $$200$ and as a credit to Accounts Receivable for $$200.($b$)$A receipt of $$2,500$ from Fees Earned was recorded and posted as a debit to Fees Earned for $$2,500$ and a credit to Cash for $$2,500.$