For each of the service business transactions of a dentist listed below, you are to enter in the Workbook:

a the account name, with the debit account first b whether the account entry is a debit or credit c the chart of account group name; that is, CA, NCA, CL, NCL, OE, R, E d whether the entry is an increase or decrease to the account balance.

Where appropriate, assume any purchase of supplies is expensed against the supply being purchased.

The business transactions are listed below.

– Dental fees deposited

– Remitted salary for dental nurse

– Purchased several types of filling materials on credit

– Purchased new surgery equipment which had to paid by debit card

– Used banking facilities to pay for telephone account