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What accounting subjects does the deposit bank involve after receiving the loan of 80,000 yuan owed by the customer?
If it is a loan, the entry is

Debit: 80,000 yuan from the bank.

Loan: loan-80,000 yuan to-XX customer.

In case of payment, the entry is:

Debit: 80,000 yuan from the bank.

Loan: accounts receivable-80,000 yuan for XX customers.