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The hospital purchased a set of medical equipment for 3, yuan and office equipment for 15, yuan with special funds. How to make accounting entries?

The hospital purchased a set of medical equipment for 3, yuan and office equipment for 15, yuan with special funds. Entry:

Borrow: fixed assets-medical equipment for 3, yuan

Borrow: fixed assets-office equipment for 15, yuan

Loan: bank deposit for 45, yuan.

In addition:

Borrow: special fund 45, yuan

Loan: fixed fund 45, yuan.

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