请教一个简单的英语会计题Billedcustomers$1,860forservicesperformed.Journalizethetransactions:Description/Account1.Debit:(1)D.Reyes,Drawing(2)D.Reyes,Capital(3)AccountsReceivable(4)ServiceRevenue(5)AccountsPayable(6)AdvertisingEx

Question

请教一个简单的英语会计题
Billed customers $1,860 for services performed.
Journalize the transactions:
Description/Account
1.Debit:(1)D.Reyes,Drawing(2)D.Reyes,Capital(3)Accounts Receivable(4)Service Revenue(5)Accounts Payable(6)Advertising Expense(7)CashEquipment(8)Supplies
2.Credit:(1)Service Revenue(2)Advertising Expense(3)Cash(4)Accounts Receivable(5)Accounts Payable(6)Equipment(7)D.Reyes,Capital(8)D.Reyes,Drawing(9)Supplies
请问Dr和Cr应该属于哪个分类呢

Answer 1

The correct journal entry as follows:
Debit Accounts Receivable 1860
_ Credit Service Revenue 1860
so the answer is
1.Debit (3)Accounts Receivable
2.Credit:(1)Service Revenue