The following errors took place in journalizing and posting transactions:

a. The payment of $3,125 from a customer on account was recorded as a debit to Cash and a credit to Accounts Payable.

b. Advertising expense of $1,500 paid for the current month was recorded as a debit to Miscellaneous Expense and a credit to Advertising Expense.

c. The purchase of supplies of $2,690 on account was recorded as a debit to Office Equipment and a credit to Supplies.

d. The receipt of $3,750 for services rendered was recorded as a debit to Accounts Receivable and a credit to Fees Earned.

Required: Prepare journal entries to correct the errors.