what would go these be recorded on a journal entry book ?

it doesnt seem like it would fit the format of the book?

1. Depreciation Expense (Dr) $75,207 Accumulated Depreciation (Cr) $75,207 (To record depreciation expense) 2. Accounts Receivable (Dr) $195,148 Fees Earned (Cr) $195,148 (To record fees earned but not billed) 3. Salaries Expense (Dr) $71,531 Accrued Salaries Payable (Cr) $71,531 (To record accrued salaries) 4. Income Tax Expense (Dr) $51, 980 Income Tax Payable (Cr) $51,980 (To record tax expense) 5. Unearned Revenues (Dr) $50,000 Fees Earned (Cr) $50,000 (To record revenues earned) un Journal December 31, 2020 7 8 5 6 7 8 9 Description 10 11 12 13 debit credit 2. 14 15 16 17 18 19 20 21 22 23 24 25 26 Totals 27 28 29 check figure