Loan: Bank deposit 2000.
2. Debit: management fee 1500
Credit: cash on hand 1500
3. Debit: 45,000 yuan from the bank.
Loan: accounts receivable: 45,000.
4. Debit: management fee 620
Credit: Cash on hand 620
5. Borrow: short-term loan of 300,000 yuan.
Loan: 300,000 yuan in the bank.
6. Debit: accounts receivable 20300
Loan: income from main business is 20,000 yuan.
Taxes payable-VAT payable (output tax) 300