Received a piece of equipment invested by Qianjin Company, with a value of 100000, a patent right and a negotiated price of 50000 yuan. How to write accounting entries?

Debit: fixed assets10000/1.13.

Taxes payable-VAT payable (input tax)

10000/ 1. 13×0. 13

Intangible assets-patent 50000

Loan: paid-in capital 150000.

It should be noted that fixed assets need to be invoiced by the other party, and it is best to have an agreement and an evaluation report for the agreed pricing of intangible assets? .