2. Other receivables-Wang 1800 Loan cash: 1800

Bank deposit 13000 accounts receivable -A 13000

4. Management fee 372 is lent to cash loan 372.

5 inventory goods 3800 loan bank deposit 3800

6 Bank deposit: 240 loan to cash: 100 loan to other receivables: 1800 non-operating income management fee: 240.

7 1700/> Cash on hand 360 is lent by management fee 360.

9. Borrow raw materials for bank deposits

10 paid-in capital of bank deposits and loans-Company C