Tax payable 5 100

Loan bank deposit 37 100

2. Borrow 32,000 yuan of raw materials

Purchase of loan materials 32000

3. Borrowed other receivables in 2000

Cash loans on hand in 2000

4. Borrowing cash on hand 800

Management fee 1200

Other receivables lent in 2000

5. Borrow the manufacturing cost of 2000 yuan

Management fee 1500

The accumulated depreciation of the loan is 3500.