How to write these accounting entries, please indicate the question number, thank you for your help!

21.Pay the product exhibition fee of 210,000 yuan with bank deposit.

Borrow: Selling expenses 210,000

Credit: Bank deposit 210000

22.Calculate and carry forward the cost of the completed products in the current period of 3,847,200 yuan.

Borrow: Inventory item 3847200

Credit: Production cost 3,847,200

23.The price of the sale of goods was 750,000 yuan, the tax was 127,500 yuan, and a commercial draft of 877,500 yuan was received.

Debit: Notes receivable 877500

Credit: main business income 750,000

Tax Payable - VAT Payable (Pold) 12750024The main business cost of the current period was carried forward to 2,250,000 yuan.

Borrow: The cost of main business is 2,250,000

Credit: 2,250,000 goods in stock

25.Carry forward the profit and loss section to the current year's profit.

Borrow: Profit for the year **

Credit: sales management expenses, etc. **The questions are incomplete, and should be answered according to all the previous questions) 26Calculate and carry forward the income tax payable 307197 yuan for the current year.

Debit: Income tax expense 307197

Credit: Tax Payable - Income Tax Payable 307197

27.10% of the statutory surplus reserve and 5% of the Community Chest will be withdrawn

Debit: Profit distribution - withdrawal of statutory surplus reserve.

Profit distribution - withdrawal of Community Chest.

Credit: Surplus Reserve - Withdrawal of Statutory Surplus Reserve (Net Profit * 10%) Surplus Reserve - Withdrawal of Community Chest (Net Profit * 5%)

At the same time: borrow: profit distribution - undistributed profit.

Credit: Profit Distribution - Withdrawal of Statutory Surplus Reserve.

Profit distribution - withdrawal of Community Chest.

28.Borrowed a three-year loan of 1,200,000 yuan from the bank and deposited it in the bank.

Debit: Bank deposit 1,200,000

Credit: Long-term borrowing 1,200,000

29.Pay income tax of 135,700 yuan with bank deposits.

Debit: Tax Payable - Income Tax Payable 135700

Credit: Bank Deposit 135700

30.A company bought 400 shares of **, 10 yuan per share, a handling fee of 500 yuan, including 400 yuan of dividends that have been declared but have not yet been received.

Borrow: Tradable Financial Assets 3600

Investment income 500

Dividend receivable 400

Credit: Bank deposit 4500

21。Borrow: Operating Expenses - Advertising Expenses 210,000 Credit: Bank Deposits 210,000

22。Borrow: profit for the year 3,847,200

Credit: Cost of main business 3,847,200

23。Debit: Notes receivable 877500

Credit: Accounts receivable 750,000

Tax payable – Income tax 127500

24。Borrow: 2,250,000 profit for the year

Credit: Cost of main business 2,250,000

25。Borrow: Income class.

Credit: Profit for the year.

Borrow: Profit for the year **

Credit: Costs, expenses and taxes.

26。Borrow: Profit for the year 307179

Credit: Income Tax 307179

27。Borrow: Credit:

28。Debit: Bank deposit 1,200,000

Credit: Long-term borrowing 1,200,000

29。Debit: Taxes Payable - Income Tax 135700 Credit: Bank Deposits 135700

30。Borrow: Credit:

Suppose that Company A purchases 20 million shares of Company B with a bank deposit of 40 million yuan, accounting for 30% of its shares. It has a significant impact on Company B, and the equity method needs to be used to measure the investment. The following are the relevant accounting entries:

On January 4, 2019, the company purchased shares of Company B

Bank deposit of 40 million yuan.

Long-term equity investment of 40 million yuan.

In 2019, the impact of the investment on Company B:

Investment income of 60 million yuan.

Other consolidated revenue and sales profit was $1.4 million.

Net investment income was $61.4 million.

Among them, investment income = net profit of company B in 2019 proportion of shares held by company A = 20 million yuan 30% = 60 million yuan.

In 2019, Company B declared a cash dividend

Cash dividends Lu Yingpi distributed 4 million yuan.

Dividend payable of $4 million.

In 2019, Company B's net profit and other comprehensive income were included in the following categories

Investment income of 60 million yuan.

Other comprehensive income was 1.4 million yuan.

Net investment income was $61.4 million.

In 2020, Company B declared a cash dividend:

Dividend payable of $4 million.

Cash: 4 million yuan.

In 2020, Company B incurred a net loss:

Net early difference in investment income -15 million yuan.

Other comprehensive income - $0.35 million.

Investment income -14.65 million yuan.

Among them, investment income = net loss of company B in 2020 The proportion of shares held by company A = 5 million yuan 30% = 15 million yuan. Changes in other comprehensive income do not affect the accounting treatment of Company A because they do not affect the equity of Company A.

On May 30, 2021, Company A transferred all of its long-term equity investment in Company B:

Bank deposit of 50 million yuan.

Long-term equity investment of 40 million yuan.

Net investment income was $22 million.

Among them, net investment income = cost of long-term equity investment held at the end of 2020 - cost of equity transferred on May 30, 2021 = 40 million yuan - 50 million yuan = 10 million yuan.

The above are basic accounting entries, and the actual accounting treatment may be affected by different accounting standards and tax law requirements.

On January 4, 2019, Company A purchased 20 million shares of Company B with a bank deposit of 40 million yuan, accounting for 30% of its shares, which had a significant impact on Company B. assuming that the fair value of the identifiable net assets of Company B at that time was the same as its book value, and the total book owner's equity of Company B at the time of acquisition of investment was RMB 90 million.

Borrow: Long-term equity investment 4000 Loan: Bank deposit 4000

In 2019, the fair value of Company B's investment in other equity instruments increased, so the amount included in other comprehensive income was RMB1,400,000, and other equity increased by RMB1,500,000; In 2019, Company B achieved a net profit of 20,000,000 yuan.

Borrow: Long-term equity investment 7140 (1400000 30% + 1500000 30% + 20000000 30%) Loan: investment income 7140

On May 2, 2020, Company B announced the distribution of cash dividends, with a distribution of 2 yuan for every 10 shares.

Borrow: Dividends receivable 120 (20000000 10 2 30%) Credit: Long-term equity investment 120

On June 10, 2020, Company A received a cash dividend from Company B.

Borrow: Bank Deposits 120 Credit: Dividends Receivable 120

In 2020, Company B incurred a net loss of 5,000,000 yuan.

Borrow: Investment income 1500 (5000000 30%) Loan: Long-term equity investment 1500

On May 30, 2021, Company A transferred all its long-term equity investment in Company B and obtained a price of RMB 50,000,000.

Borrow: Bank Deposit 50000 Credit: Long-term Equity Investment 40540 Credit: Investment Income 9460

According to the description of the topic, the following accounting records can be listed:

On January 4, 2019, Company A purchased 20 million shares of Company B at an investment cost of 40 million yuan.

A The company's bank deposit is 40 million yuan.

B. The company's equity investment is 40 million yuan.

At the time of investment, the book owner's equity of Company B was 90 million yuan, so the proportion of Company A's equity investment in Company B was:

In 2019, the fair value of Company B's investment in other equity instruments increased, so the amount included in other comprehensive income was RMB1,400,000, and other equity increased by RMB1,500,000;

B. The company's other comprehensive income is 1.4 million yuan.

B. Other rights and interests of the company: 1.5 million yuan.

In 2019, if Company B achieves a net profit of 20 million yuan, Company A should enjoy 30% of the profit dividends

B. The company's profit distribution is 6 million yuan.

A The company's equity investment is 1.8 million yuan.

On May 2, 2020, Company B announced the distribution of cash dividends, 2 yuan for every 10 shares, and Company A holds 20 million shares of Company B, so it can receive dividends:

B The company's dividend payable is 4 million yuan.

A company's equity Cong La investment of 1.2 million yuan.

On June 10, 2020, Company A received a cash dividend from Company B.

A The company's bank deposit is 1.2 million yuan.

B Company payable dividends of $1.2 million.

In 2020, Company B incurred a net loss of 5 million yuan, and according to the equity method, Company A should bear 30% of the loss:

A The company's equity investment is 1.5 million yuan.

b. The company's profit distribution is 1.5 million yuan.

On May 30, 2021, Company A transferred all its long-term equity investment in Company B and obtained a price of 50 million yuan. Therefore, Company A needs to calculate the net amount of the equity investment and calculate the return on investment obtained

Net Equity Investment = Cost of Investment + Change in Fair Value - Dividend Income - Loss Incurred + Income from Transfers.

40 million yuan + 1.4 million yuan - 1.2 million yuan - 1.5 million yuan + 50 million yuan.

48.7 million yuan.

Return on Investment = Transfer Income - Cost of Investment) Cost of Investment.

50 million yuan - 40 million yuan) 40 million yuan.

The above is the accounting treatment of the investment, it should be noted that in reality, the accounting standards of different countries or regions may be slightly different, and the specific treatment may be different.

Question 3 Entry:

Debit: Advance Accounts - Rent - xx 12000 Credit: Bank Deposit 12000 Borrow: Manufacturing Expenses 1000

Credit: Accounts Advance - Rent - xx 1000 Question 5 Entry:

Borrow: Profit for the year 211,000 (the total amount of costs and expenses is not 210,000).

Credit: Cost of main business 120,000 business tax and surcharge 2,000

Selling expenses 12000

5000 for administrative expenses

Finance Fee 2000

Non-operating expenses 3000

Income tax 67000

Same treatment as xiaodouzi777.

The extra 1000 is calculated by adding up the data given in the question.

1) Purchase a piece of equipment worth 200,000 yuan, issue a transfer check of 80,000 yuan, a bank draft of 60,000 yuan, and the balance is temporarily owed.

Borrow: 200,000 fixed assets.

Credit: Bank deposit 80,000.

Other monetary funds - bank draft 60,000 yuan.

Accounts payable $60,000.

2) Sell a batch of products to Yecheng Company, worth 300,000 yuan, and receive a transfer check of 200,000 yuan from the customer, and the balance is temporarily owed.

Borrow: Bank deposit of 200,000.

Accounts receivable - 100,000 yuan from Yecheng Company.

Credit: main business income of 300,000 yuan.

3) Borrow a 3-year loan of 5 million yuan from the bank and deposit it into the ICBC account.

Borrow: Bank deposit of 5 million.

Loan: Long-term loan of 5 million.

4) When the bank acceptance draft issued to the ** merchant expires, a transfer check of 100,000 yuan will be issued to pay the amount of the bank acceptance draft.

Debit: Bills payable -- 100,000 bank acceptance bills.

Credit: Bank deposit of 100,000.

5) The products produced are completed and put into storage, and the total cost of the products in the warehouse is 30,000 yuan.

Borrow: 30,000 items in stock.

Credit: Production cost 30,000.

6) A total of 50,000 yuan of material storage.

Borrow: Raw materials - A material 50,000.

Credit: Materials in transit - 50,000 yuan for material A.

7) Write a transfer check to purchase a total of 300,000 yuan of steel bars for the construction of the plant. The reinforcement has been put into storage.

Borrow: engineering materials - 300,000 steel bars.

Credit: Bank deposit of 300,000.

8) Receiving steel bars to the construction site of the plant under construction, a total of 200,000 yuan.

Borrow: construction in progress - plant 200,000.

Credit: engineering materials - steel bars 200,000.

9) Received a total of 50,000 yuan from Company A to lease the company's factory building this month.

Borrow: Bank deposit of 50,000 yuan.

Credit: Other business income of 50,000 yuan.

10) A batch of sales materials to Jetta company, worth 500,000 yuan, received a transfer check of 200,000 yuan, a bank acceptance draft of 100,000 yuan, a bank draft of 60,000 yuan, and the balance has not been collected.

Borrow: Bank deposit of 200,000 yuan.

Bills receivable -- bank acceptance bill of 100,000 yuan.

Other monetary funds - bank draft 60,000 yuan.

Accounts receivable - Jetta company 140,000 yuan.

Credit: Other business income of 500,000 yuan.

11) When Xiao Wang comes back from a business trip, he goes to the cashier to reimburse the travel expenses, and the travel expense reimbursement form indicates a total of 3,500 yuan, and Xiao Wang returns 300 yuan in cash to the cashier. [Note: Xiao Wang originally borrowed 3,800 yuan].

Borrow: Administrative expenses - travel expenses 3500

Cash on hand 300

Credit: Other receivables - Xiao Wang 3800

12) When Xiao Wang comes back from a business trip, he goes to the cashier to reimburse the travel expenses, and the travel expense reimbursement form indicates that the total expenditure is 4,000 yuan, and the cashier makes up 200 yuan in cash to Xiao Wang. [Note: Xiao Wang originally borrowed 3,800 yuan].

Borrow: Administrative expenses - travel expenses 4000

Credit: Other receivables - Xiao Wang 3800

Cash on hand 200