How to do the accounting treatment of the sale of medical equipment

How to do the accounting treatment of selling medical equipment,

When the outsourcing is purchased,

Borrow: Inventory goods,

Borrow: Taxes payable - VAT payable - Input tax,

Credit: Accounts payable,

When the unit of completed products are put into storage,

Borrow: Inventory goods,

Credit: Production cost - Direct materials,

Credit: Production cost - Direct labor,

Credit: Production cost - Manufacturing cost,

How to sell medical equipment,

How to sell medical equipment? Direct materials,

Credit: Production cost - Direct labor,

Credit: Production cost - Manufacturing overhead,

When selling,

Borrow: Accounts receivable, etc.

Credit: Revenue from main business,

Credit: Taxes payable - VAT payable - Sales tax,

Corresponding carry forward cost,

Debit: Cost of main business,

Credit: Inventory goods.