The following errors took place in journalizing and posting transactions:

1. Insurance of $19,100 paid for the current year was recorded as a debit to Insurance Expense and a credit to Prepaid Insurance.
2. Dividends of $23,000 were recorded as a debit to Wages Expense and a credit to Cash.

Journalize the entries to correct the errors. If an amount box does not require an entry, leave it blank.