Correct Entries for Dental Expenses?

[Ken G.]

This has been bugging me for several weeks now and
I think I got it right but need to be reassured and
corrected. Gee, it has been some 52 years since I
took Bookkeeping in my senior year at high school.
Received A+ all year round so I should know. LOL.

On March 28 of this year, I had to make an emergency
dental visit to have my tooth pulled. I was asked
to help prepay then.

03/28/13: Help Prepay
Debit Liability Account
Mortenson Family Dental    $51.30
Credit Asset Account
Checking Account               $51.30

04/11/13: Starting Monthly Allotment
Debit Liability Account
Mortenson Family Dental    $25.00
Credit Asset Account
Checking Account               $25.00

05/02/13: Received Monthly Statement
Debit Dental Expense        $310.00
Credit Liability Account     $310.00

05/02/13: From Monthly Statement
Debit Liability Account    $218.70
Credit Income Account
Met Life Insurance            $218.70

Statement Balance owing: $15.00

05/12/13: Recurrent Monthly Payment
Debit Liability Account    $75.00
Credit Checking Account        $75.00

Currently $60.00 credit in liability account

I would appreciate any suggestion or comment.

Ken