1, if the amount is large, it will be recorded in the "prepaid expenses" account and amortized in installments: debit: prepaid expenses loan: bank deposit loan: sales expenses loan: prepaid expenses;

2. If the amount is not large, it can be directly credited to the sales expense: debit: sales expense loan: bank deposit.

Supplementary explanation:

1 There are many different types of building models when designing building models. Different building models have different characteristics and different materials. Different building models are suitable for different occasions. Sand table model is an expression of the system, process, thing or concept studied. It can also refer to samples made according to experiments and drawings, which are generally used as molds for exhibitions or experiments or for casting machine parts.

2. Accounting entry refers to a record that determines in advance the name of the account involved in each economic business, as well as the direction and amount included in the account. Short for entry. Accounting entries are composed of three elements: the direction of borrowing and lending, the name of the corresponding account (subject) and the amount to be recorded. According to the number of accounts involved, it is divided into simple accounting entries and compound accounting entries.