St. Marys Ambulatory Surgery Center (SM-ASC) reported the following end of year account balances as of December 31, 2019:

Assets

Cash $33,000

Accounts receivables $60,000

Inventory/supplies $8,200

Plant, property and equipment $3,800,000

Accumulated depreciation $1,750,000

Liabilities

Accounts payable $79,000

Accrued expenses $15,000

Long-term debt $1,055,000

Net Assets/Equity

Unrestricted assets $903,300

Other assets $100,700

For each of the following 2020 financial transactions, describe the dual entry accounting changes that would result:

a. SM-ASC made a cash payment of $65,000 to settle current accounts payable

b. SM-ASC provided $3,100,000 of surgical services on credit

c. SM-ASC consumer $4,000 of supplies in the provision of surgical services

d. SM-ASC collected $2,650,000 in cash from existing accounts receivables

e. SM-ASC incurred $2,560,000 in labor expenses but has not yet paid for in cash

f. SM-ASC incurred $200,000 in depreciation expense