As part of the research phase of an internal project, Orvane is studying new lightweight alloys. This quarter, it receives an invoice from a university laboratory for 38,000 of tests, not yet paid, and pays 12,000 in cash in fees to independent researchers. Record the entry for the quarter.
- Tests invoiced by the laboratory (unpaid)
- 38,000
- Fees of independent researchers (paid in cash)
- 12,000