-2,300 yuan for vehicle fuel.

Sales expenses-selling a piece of equipment-phone bill 5300.

-Sell the second part. -The phone bill is 5800.

Credit: 32,000 cash

2. Borrow: sales expenses-transportation expenses are 9800 yuan.

Finance charges-bank charges 350

Loan: bank deposit 10 150.

3. Borrow: production cost-workshop 1 14000.

-No.2 Workshop 20000

Manufacturing cost 100

Loan: raw materials-10 1# 9 100

- 102# 25000