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1. For each of these transactions, note the accounting entry that would be made

ID: 2484456 • Letter: 1

Question

1. For each of these transactions, note the accounting entry that would be made (Debit and Credit) and at what amount. a. The organization look out a long-term loan for $2,000,000. Debit: Credit: ``` b. The organization provided services (net of third-party allowances and charity care) of $2,500,000 for the month. Nothing has been collected on these amounts. Debit: Credit: c. The inventory of medical supplies and pharmaceuticals was counted and it was determined that drug supplies with a cost of $5,000 had expired and were then discarded. Debit: Credit:

Explanation / Answer

a

Cash A/c Dr. $ 2000000

To Long term Loan A/c Cr. $ 2000000

b

Patient Account Receivable A/c DR. $2500000

To Patient Service revenue A/c Cr. $2500000

c

Loss on Inventory Discarded A/c DR. $5000

To Inventory A/c Cr. $5000