Borrow: issue 24 000.

Credit: 24,000 items in stock.

When Company A receives the delivery list:

Debit: accounts receivable -B 35 100

Loan: income from main business is 30,000 yuan.

Taxes payable-VAT payable (output tax) 5 100

Debit: main business cost 18 000.

Loan: goods issued 18 000.

Debit: the sales expense is 500.

Loan: 500 yuan in the bank.

When receiving the payment of RMB 35 100 remitted by Party B:

Debit: bank deposit 35 100

Loan: accounts receivable-enterprise B 35 100

Not all the goods issued have been sold.