Heng mei Hua ying photography

1. Debit: Accounts payable 10000 Debt and assets decrease at the same time 10000, and the owner's equity remains unchanged.

Loan: bank deposit 10000.

2. Debit: 60,000 yuan from the bank.

Loan: short-term loan of 60,000 yuan.

3. Borrow: raw materials 12000.

Loan: bank deposit 12000.

4. Debit: bank deposit 10500.

Credit: accounts receivable 10500

5. Debit: 50,000 yuan of fixed assets.

Loan: 20,000 yuan in bank deposit.

Notes payable 30000

6. Debit: Other payables are 20,000 yuan.

The salary payable to employees is 25,000 yuan.

Loan: 45,000 yuan in the bank.

7. Debit: bank deposit 153500.

Loan: main business income 153500.

8. Debit: the main business cost is 48,000+12000-24,680.

Loan: raw materials 35320

I wrote out the entry, but there is no need to write it out. You just need to know the balance sheet of these contents.