Question

求一道会计题答案，要把表列出来啊，急！！！

Greg Mabasa, B.D.S., opened a dental practice on 1 January 2012. During the first month of operations the following transactions occurred.
1. Performed services for patients who had dental plan insurance. At 31 January, $895 of such services was earned but not yet recorded.
2. Utility expenses incurred but not paid prior to 31 January totalled $520.
3. Purchased dental equipment on 1 January for $80,000, paying $20,000 in cash and signing a $60,000, 3-year note payable. The equipment depreciates $400 per month. Interest is $500 per month.
4. Purchased a one-year malpractice insurance policy on 1 January for $18,000.
5. Purchased $1,600 of dental supplies. On 31 January, determined that $600 of supplies were on hand.
Instructions
Prepare the adjusting entries on 31 January. Account titles are: Accumulated depreciation - dental equipment, Depreciation expense, Service revenue, Accounts receivable, Insurance expense, Interest expense, Interest payable, Prepaid insurance, Supplies, Supplies expense, Utilities expense, and Utilities payable.
(Enter debit entries first, followed by credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Answer 1

这个题目是要求对给定的几个事项做出相应的会计分录。
1.
DR: Accounts receivable 895
CR: Service revenue 895
2.
DR: Utilities expense 520
CR: Utilities payable 520

3.
DR: fixed assets- dental equipment 80000
CR: cash 20000
Note payable 60000

DR: Interest expense500
CR: Interest payable 500

DR: Depreciation expense 400
CR:Accumulated depreciation - dental equipment 400
4.
DR: Insurance expense 18000
CR: Prepaid insurance 18000

5.
DR:Supplies 600
CR: Accounts payable 600