【Homework】Accounting cycle

Please provide accounting treatment for the following business of Baiyun Company in 2021.

1. On November 7, Mr. Fang invested 2 million yuan to establish Baiyun Company and deposited the funds into the company's bank account.

借：银行存款 2000000
  贷：实收资本 2000000

2. On November 12, withdrew 50,000 yuan in cash from the bank for daily expenses.

借：库存现金 50000
  贷：银行存款 50000

3. On November 14, six months’ office rent totaling RMB 60,000 was paid in advance by check.

借：预付账款 60000
  贷：银行存款 60000

4. On November 16, office computer equipment was purchased for 100,000 yuan, with a value-added tax of 13,000 yuan. The total price and tax payable was 113,000 yuan. 80,000 yuan was paid by check, and the balance was paid before the end of the month.

借：固定资产 100000
    应交税费-应交增值税（进项税额） 13000
  贷：银行存款 80000
      应付账款 33000

5. On November 17, a total of 800 yuan was purchased for various office supplies, which was paid in cash.

借：管理费用 800
  贷：库存现金 800

6. On November 20, 250 sets of communication equipment were purchased (for future sale). The unit price of each unit was 1,200 yuan (excluding tax). The value-added tax rate was 13%. A bank deposit of 200,000 yuan was paid. The balance will be One lump sum payment at the end of December.

借：库存商品 300000
    应交税费-应交增值税（进项税额） 39000
  贷：银行存款 200000
      应付账款 139000

7. On November 25, the management staff went on a business trip and borrowed 2,500 yuan in advance for travel expenses.

借：其他应收款 2500
  贷：库存现金 2500

8. On November 28, 100 sets of communication equipment were sold, each priced at 2,000 yuan (excluding tax), with a value-added tax rate of 13%; a bank deposit of 100,000 yuan was received, and the other party issued a five-month payment for the balance. commercial acceptance bill.

借：银行存款 100000
    应收票据 126000
  贷：主营业务收入 200000
      应交税费-应交增值税（销项税额） 26000

9. On November 29, the inventory cost of goods for the 100 pieces of communications equipment sold above was carried forward to operating costs.

借：主营业务成本 120000
  贷：库存商品 120000

10. On November 29, the employee returned from a business trip and was reimbursed 2,200 yuan for travel expenses and refunded 300 yuan in cash.

借：管理费用 2200
    库存现金 300
  贷：其他应收款 2500

11. On November 30, the amount owed for the November 16 purchase of office equipment was paid by check transfer.

借：应付账款 33000
  贷：银行存款 33000

12. On November 30, a salary of RMB 80,000 for management personnel was accrued this month, which will be paid on the 15th of next month.

借：管理费用 80000
  贷：应付职工薪酬 80000

13. On November 30, the office rental expenses that should be paid for this month are calculated, and the rent for this month is calculated as half a month.

借：管理费用 5000
  贷：预付账款 5000

14. On December 1, I borrowed 200,000 yuan from the bank for a period of 3 months with an annual interest rate of 6%. The principal and interest will be repaid in one lump sum after maturity.

借：银行存款 200000
  贷：短期借款 200000

15. On December 5, a transportation truck was purchased for 40,000 yuan (excluding tax), with a value-added tax rate of 13%, and was paid by transfer.

借：固定资产 40000
    应交税费-应交增值税（进项税额） 5200
  贷：银行存款 45200

16. On December 15, employee wages of RMB 80,000 were paid by bank transfer.

借：应付职工薪酬 80000
  贷：银行存款 80000

17. On December 16, 120 sets of communication equipment were sold, each priced at 2,000 yuan (excluding tax), and the value-added tax rate was 13%. The contract stipulates that the other party will pay within three months.

借：应收账款 271200
  贷：主营业务收入 240000
      应交税费-应交增值税（销项税额） 31200

18. On December 17, the inventory cost of goods for the 120 units of communications equipment sold above was carried forward to operating costs.

借：主营业务成本 144000
  贷：库存商品 144000

19. On December 18, maintenance services were provided to customers and 53,300 yuan was collected in cash.

借：库存现金 53300
  贷：主营业收入 53300

20. On December 31, the final payment for the communication equipment purchased on November 20 was paid by bank transfer.

借：应付账款 139000
  贷：银行存款 139000

21. On December 31, 80,000 yuan was accrued as employee compensation payable to management personnel for this month.

借：管理费用 80000
  贷：应付职工薪酬 80000

22. On December 31, a depreciation of RMB 2,000 was made for office equipment.

借：管理费用 2000
  贷：累计折旧 2000

23. On December 31, office rental expenses for the month were accrued.

借：管理费用 10000
  贷：预付账款 10000

24. On December 31, accrue interest charges for this month’s borrowings.

借：财务费用 1000
  贷：应付利息 1000

25. On December 31, a provision for bad debts is made at 5% of the balance of accounts receivable at the end of the month.

借：信用减值损失 13560
  贷：坏账准备 13560