Debit: accounts receivable-customer 12994
Loan: main business income 1 100.
Other payables-social security 3560
Other payables-medical insurance 3560
Other payables-accumulation fund 4774
Collection:
Borrowing bank deposits 12994
Credit accounts receivable 12994
When paying social security, medical insurance and provident fund
Debit: Other Payables-Social Security 3560
Other payables-medical insurance 3560
Other payables-accumulation fund 4774
Loan: bank deposit 1 1894.