Borrow: management fee-depreciation fee is 890,000 yuan.
Debit: sales expense-depreciation expense is 583,000 yuan.
Loan: accumulated depreciation-buildings1350,000 yuan.
Loan: accumulated depreciation-450,000 yuan for machinery and equipment.
Loan: accumulated depreciation-503,000 yuan for transportation equipment.
2. The annual depreciation of this factory building is = 5,000,000 * (1-2%)/20 = 245,000 yuan.
The annual depreciation rate of this workshop is = 24.5/500 * (1-2%) ten thousand yuan = 4.9%.
Borrow: manufacturing cost-depreciation cost is 245,000 yuan.
Loan: accumulated depreciation-245,000 yuan for houses and buildings.
I hope I can help you!