Debit: Taxes payable-VAT payable (input tax) 5 100
Loan: Accounts Payable-Banyan Tree Factory 3 1500
2 Borrow: management expenses-office expenses 120
Creditor: cash 120
Debit: 40,000 yuan from the bank.
Credit: Accounts Receivable-Yushu Factory 40000
Debit: 80,000 cash
Loan: 40,000 yuan in bank deposit.
5. Borrow: 40,000 employees should be paid.
Credit: 80,000 yuan in cash
Debit: Accounts payable-Metasequoia Factory 6000
Loan: 6000 yuan in the bank.
7 Debit: Accounts receivable-Yushu Factory 203580
Loan: main business income 174000.
Loan: Taxes payable-VAT payable (output tax) 29580
8 Borrow: The manufacturing cost is 700.
Debit: cash 300
Loans: other receivables 1000