Accounting entries basic questions

1, with bank deposits 5000 yuan to buy raw materials. Debit: raw materials 5000 yuan Credit: bank deposits 5000 2, with bank deposits 10000 yuan to pay a unit of goods. Debit: Accounts Receivable 10000 Credit: Bank Deposit 10000 3. Borrowed long-term loan 50000 yuan, which has been deposited in the bank. Debit: Bank Deposit 50,000 Credit: Long-term Loan 50,000 4. Receive the equipment invested by the owner, valued at $30,000. Debit : Fixed Assets 30000 Credit : Paid-in Capital 30000 5. The owner of a business returns bank borrowings on behalf of the business and converts them into invested capital. Debit :short-term borrowing credit: paid-in capital 6, to pay employee A travel expenses in cash 1000 yuan. Debit: Administrative expenses - travel expenses 1000 Credit: Cash on hand 1000 7. Withdraw cash from the bank 2000 yuan. Debit: Cash on hand - Spare cash 2000 Credit: Bank deposit 2000 8. Purchase an electronic computer valued at 20,000 yuan with bank deposit. Debit: Fixed Assets 20000 Credit: Bank Deposit 20000 9. Pay the medical fee of labor insurance hospital 5000 yuan with bank deposit. Debit: Employee Compensation Payable - Employee Benefits (Medical Insurance) 5,000 Credit: Bank Deposit 5,000 10. Recover the outstanding payment of 30,000 yuan, which has been deposited in the bank. Debit: Bank Deposit 30,000 Credit: Accounts Receivable 30,000 11, the sale of goods 80,000 yuan, the purchase price deposited in the bank. Debit: Bank Deposit 80,000 Credit: Revenue from Main Business 80,000 12. Cash withdrawn from the bank 20,000 yuan, ready to pay wages to employees. Debit: Cash on hand 20,000 Credit: Bank deposit 20,000 13. Pay employees' salaries of 20,000 yuan in cash. Debit: Employee Salary Payable - (Wages) 20000 Credit: Bank Deposit 20000 14. Purchase a batch of materials, valued at 11,700 yuan (including VAT 17%), the materials were accepted into the warehouse, paid by bank deposit. Debit: raw materials 1989 yuan tax payable - payable VAT (input tax) 9711 yuan credit: bank deposits 11700 yuan 15, the sale of goods 60000 yuan, the payment has not been received. Debit: Revenue from main business 60000 Credit: Accounts receivable 60000 16, with bank deposits to pay rent of 3,000 yuan, utility costs of 1,000 yuan, office supplies 2000 yuan. Debit: Administrative Expenses - Office Supplies 2000 Utilities 1000 Rent 3000 Credit: Bank Deposit 6000 17. 40,000 yuan of merchandise was purchased, and payment for the merchandise has not been made. (I do not know, this commodity is what, - if it is a computer, or equipment and so on, recorded in fixed assets, not sure, then recorded in raw materials) Debit: Raw Materials 4000 0 Credit: Bank Deposits 40,000 18, the workshop to the warehouse to receive 40,000 yuan of materials, all put into production. Debit: production costs 40,000 Credit: raw materials 40,000 19, received the purchase of goods owed by the unit 4,000 yuan, of which the check 3,600 yuan deposited in the bank, and another 400 yuan in cash. Debit: Bank Deposit 3600 Cash on hand 400 Credit: Accounts Receivable 4000 20. Return the loan of 50,000 yuan with bank deposits. Debit: Accounts Payable 50000 Credit: Bank Deposit 50000