Accounting Help Please!!!!?

Question

This is a courier company by the way.
Please help me out...I need the correct journal entries for the following:
1) Initially invested $23000 to office equipment; 65000 to Vehicles.
2) Received direct deposit cheque for $YYYY for a prepaid delivery service
3) Received an invoice for $YYYY auto insurance annual premium
4) Provided courier service on account...(unearned service revenue?)

Thank You.

Answer 1

1) Initially invested $23000 to office equipment; 65000 to Vehicles
Dr Office equipment $23,000
Dr Vehicles $65,000
Cr Cash or Capital $88,000

2) Received direct deposit cheque for $YYYY for a prepaid delivery service
Dr Cash $YYYY
Cr Unearned revenue $YYYY

3) Received an invoice for $YYYY auto insurance annual premium
Dr Prepaid insurance $YYYY
Cr Accounts payable $YYYY

4) Provided courier service on account...(unearned service revenue?)
If this customer relates to no. (2) above,
Dr Unearned revenue xxx
Cr Courier service revenue xxx

Otherwise,
Dr A/cs receivable xxx
Cr Courier service revenue xxx

Answer 2

1 Debit office equip asset
Debit Vehicles asset
Credit equity, debt or cash depending how those things were paid for
2 Debit Cash
Credit unearned revenue
3. Debit prepaid insurance
Credit Accounts Payable
4 Debit Accounts Receivable
Credit Service revenue