A company pays $5,900 for maintenance in the current period. Record the transaction. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

The journal entry is shown below:

Maintenance expense A/c Dr $5,900

To Cash A/c $5,900

(Being the maintenance expense is recorded)

Since the maintenance expense is an expense account so we debited it and for paying it the cash is used that reduced the cash balance so the cash account is credited. Both the accounts are recorded for $5,900