At John McKee Company, the following errors were discovered after the transactions had been journalized and posted. Prepare the correcting entries.

1. A collection on account from a customer for \(\$ 780\) was recorded as a debit to Cash \(\$ 780\) and a credit to Fees Earned \(\$ 780\).

2. The purchase of store supplies on account for \(\$ 1,530\) was recorded as a debit to Store Supplies \(\$ 1,350\) and a credit to Accounts Payable \(\$ 1,350\).