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★ On June 5438+February 2009 10, an enterprise purchased a batch of raw materials from Dongfang Company, paid 80,000 yuan in advance according to the contract, and made accounting entries.

Debit: Prepaid Account-Dongfang Company 80000

Loan: 80,000 yuan from the bank?

★ 12 On February 20th, we received a special invoice for materials and value-added tax from Dongfang Company, which indicated that the amount of materials was 100000 yuan. Value-added tax 17000 yuan, and prepare relevant accounting entries.

Borrow: raw materials 100000

Taxes payable-VAT payable (input tax) 17000

Loan: prepayment-Dongfang Company 1 17000.