How would I make these journal entries

What would I debit and what would I credit

A bill for $150 was received and recorded in the next month for repairs and maintenance consumed in the current month. Create a new liability account as you did earlier in the chapter. Consulting services recorded on sales receipt #1004 for $2,500.00 to Surf Rider Foundation were never performed even though cash had been received. Thus, the revenue had not been earned. Create a new liability account as you did earlier in the chapter. 3. 4