Draft journal entries from a description of transactions

Draft the journal entries for the transactions below, using only the accounts in our chart of accounts, for {{reviewer}} to review before anything is posted, so that each entry can be checked line by line and the unclear ones are settled first.

Our chart of accounts (code and name):
"""
{{chart_of_accounts}}
"""

What happened (each transaction with its date, amount, the other party and any documents):
"""
{{transactions}}
"""

Accounting basis and period: {{basis_and_period}}
Our accounting policies that apply (capitalization threshold, prepayments, accruals, sales tax): {{policies}}

For each transaction, give:
1. The entry as a small table with the columns Date, Account (code and name exactly as in our chart), Debit, Credit, Memo.
2. One or two sentences on why these accounts, in plain terms.
3. Any follow-up entries the transaction creates, such as the monthly release of a prepayment or the reversal of an accrual next month, shown the same way.

For example: "January 5: Dr 1400 Prepaid expenses 1,200 / Cr 1000 Cash at bank 1,200; then each month Dr 6200 Software 100 / Cr 1400 Prepaid expenses 100." That example shows the form only; use our accounts and amounts.

Make sure debits equal credits in every entry. After the entries, give the total debits and total credits across all of them, and a list of the entries flagged for the reviewer.

Rules:
- Use only accounts in the chart. If none fits, do not invent one: use the closest account and add "[FOR THE ACCOUNTANT: new account needed?]".
- Where the treatment depends on judgment, such as whether a purchase is an asset or an expense, whether money paid in is a loan or the owner's capital, or when revenue is earned, give the entry under the reading our policies point to, mark it [FOR THE ACCOUNTANT: ...] and name the other reading.
- Do not calculate sales tax, payroll tax or any other tax at a rate that is not in the transactions or our policies; write [TAX RATE NEEDED].
- Do not combine transactions into one entry unless they share a date and a document.

Keep the explanations short: under 500 words in all, not counting the entry tables. If a transaction's amount, date or nature is unclear, list it at the end under "Not drafted" with the question that would settle it, rather than guessing.