The following errors in recording the transactions for December were discovered in the general journal the next month after the data had been posted to the ledger. Dec. 2 Discovered that the payment of $2,400 for a newspaper advertisement was recorded as a debit to Advertising Expense and a credit to Accounts Payable. 10 Discovered that a receipt of $4,500 on account from a credit client was recorded as a debit to Cash and a credit to Fees Income. 15 Discovered that a $11,000 cash purchase of Furniture was recorded as a debit to Furniture and a credit to Accounts Payable. 20 Discovered that a $11,250 payment for three months of rent was recorded as a debit to Prepaid Insurance and a credit to Cash. Record the necessary correcting entries.