The following errors took place in journalizing and posting transactions:

a$.$ Cash of $$8,200$ received on account was recorded as a debit to Fees Earned and a credit to Cash.

b$.$ A $$1,540$ purchase of supplies for cash was recorded as a debit to Supplies Expense and a credit to Accounts Payable.

Journalize the entries on December $31$ to correct the errors. Note: Prepare the entry to reverse the original entry first.