Wages for January, RM16,300 have not yet paid.

Rental expenses paid RM3,000 in January included for the month of February.

Increase the provision for doubtful debts to RM1,200.

Example

DR telephone expenses CR accrued telephone expenses

Or

Dr Prepaid expenses CR Expenses

1. Wages for January, RM16,300 have not yet paid. 2. Rental expenses paid RM3,000 in January included for the month of February 3. Increase the provision for doubtful debts to RM1,200