According to the contract, we sold 600 pieces of products to Maoyuan Company, each in 800 yuan, with a total price of 480,000 yuan, prepaid freight of 3,000 yuan and bank deposit. ...
Debit: Accounts receivable-Maoyuan Company 480000+3000+8 1600.
Loan: Taxes payable-VAT payable (output tax) 8 1600.
The main business income is 480,000.
Bank deposit 3000