How to passed accounting entries

Assess maintained a private hospital.aarogyasri patient hill mentioned below.
consulting fees and blood and X-ray investigation,food , medicine,room rent,icu charges,nursing charges etc total bill value rs:20,500/- Dt:10-10-2020.but govt scanaction amount value Rs:19,000/- Dt:10-11-2020.
question:
Assess how to passed accounting entries
Assess maintained cash accounting and mercantile account system.