Zhida Company was originally invested by investor A and investor B***, each with a capital contribution of RMB 200,000.00 Yuan, each holding 50% of the shares.

Loan: paid-in capital-200,000 yuan

-B 200000

1 Debit: Bank 390000.

Loan: paid-in capital-300,000.

Capital reserve 90000

2 Borrow: raw materials 105000

Taxes payable-VAT payable (input tax) 17850

Loan: paid-in capital -A 100000

Capital reserve 22850

3 Borrow: intangible assets 125000

Loan: paid-in capital -C 100000

Capital reserve 25000