1. Borrow: bank deposit 40,000
Loan: paid-in capital 40,000
2. Borrow: intangible assets-patent rights 30,000
Loan: Paid-in capital 30,000
3. Borrow: Fixed assets 28,000
Loan: Paid-in capital 28,000
4. Debit: Raw materials 5,000
Tax payable - (in) 850
Loan: Paid-in capital 5,850
5. Borrow: bank deposit 8,000
Loan: short-term loan 8,000
6. Borrow: bank deposit 100,000
Loan: long-term loan 100, 000
7. Borrow: short-term loan 2,000
Financial expenses 50
Loan: bank deposit 2,050