Collected $9,000 cash for future services Accounts and explanation Date Debit Credit Nov. 5 Cash 9,000 Unearned Revenue 9,000 Purchased $5,000 of office supplies on account. Date Accounts and explanation Debit Credit Nov.5 Paid $8,000 cash for dividends. Debit Credit Date Accounts and Explanation 8,000 Nov.5 Dividends 8,000 Cash