The correct one should be
1. Debit: accounts receivable 20000.
Bank deposit 60 thousand
Loan: The main business income is 80,000 yuan.
2, or you can write it separately.
Debit: accounts receivable 20000.
Loan: income from main business is 20,000 yuan.
Debit: 60,000 yuan from the bank.
Loan: The main business income is 60,000 yuan.