ABC Company is a ships company who make overall maintenance for its ships every 4 years. On January 1, 2018, the company paid $300,000 as maintenance that includes repair wages and spare parts .too When the company prepare the adjusting entry at end of 2018 one of the following accounts will appear correctly (2) (2 ) Dr. Maintenance costs - Ships 75,000 Cr. Cash 300,000 Dr. Maintenance and repairs expense 75,000 Cr. Maintenance costs - Ships 300,000