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Calculator Chart of Accounts General Journal Instruction (a) A purchase of supplies for $213 on account was recorded and posted as a debit to Supplies for $592 and as a credit to Accounts Receivable for $592. (b) A receipt of $4,140 from Fees Earned was recorded and posted as a debit to Fees Earned for $4,140 and a credit to Cash for $4 140 Required Journalize the entries to correct the above errors. Refer to the Chart of Accounts for exact wording of account titles Chart of Accounts General Journal Instruction General Journal Journalize the entries on December 31 to correct the errors occurred during recording. Refer to the Chart of Accounts for exact wording of account titles. PAGE 1 JOURNAL CREDIT POST, REF DEBIT DATE