Dr Cr

A. Salaries Expense Php 600

Accrued Rent Expense Php 600

B. Rent Expense 500

Accrued Rent Expenses 500

C. Depreciation - Office Equipment 5 000

Accumulated Depreciation 5 000
Depreciation – Furniture 800
Accumulated Depreciation 800

D. Bad Debts 500

Allowance for Bad Debts 500

E. Accrued Interest Receivable 6 000

Interest Income 6 000

F. Interest Expenses 200

Accrued Interest Expense 200