The following errors took place in journalizing and posting transactions:
(a) Advertising expense of $2,700 paid for the current month was recorded as a debit to Miscellaneous Expense and a credit to Advertising Expense.
(b) The payment of $3,950 from a customer on account was recorded as a debit to Cash and a credit to Accounts Payable.
Journalize the entries to correct the errors. Omit explanations.