這不是cma的問題啊，這是accout的

您這個題目的題量有點大，我這里先給您簡裝說下。其實很簡單，就把題目提供給您的分錄分別寫一下就可以了。 a. Dr. Equipment $80,000 Cr. Account Payable $80,000 b. Dr. cash $10,000 Cr. Paid-in Capital $10,000 c. Dr. Account Receivable $100,000 Cash $ 80,000 Cr. Revenue $180,000 Dr. Cash $105,000 Cr. Account Receivalble $105,000 E. Dr.Account payable $95,000 Cr. Cash $95,000 F. Dr. payroll $30,000 Cr. Cash $30,000 G. Dr. Retained Earnings $ 30,000 Cr. Dividend Payable $ 30,000 Dr. Dividend Payable $ 30,000 Cr. Cash $ 30,000 分錄其實很簡單。就是先寫好分錄。然后填寫到丁字賬里就可以了。