Complete parts a. and b. in the example's format:

Example: Earned and received $233 in interest income.

Solution: Cash (CA) 233

Interest income (NI, SE) 233

a.) Accrued general and administrative expenses amounting to $2,133.

b.) Sold business management services for $14,545 in accounts receivable due in six months and paid $13,082 in cash to the consultants that provided the services.