Debit: Accounts receivable 526500

Credit: Revenue from main business 450,000

Taxes payable - VAT payable (output tax) 76500

2. 3000*17%*200=102000

Debit: Accounts Receivable 702000

Credit: Main Business Income 600000

Taxes Payable - VAT Payable (Output Tax) 102000

3. 360,000*17%*(1-20%) = 48960

Debit: Fixed Assets 360000

Taxes Payable - VAT Payable (Input Tax) 61200

Credit: Accounts Payable 421200

Debit: Other receivables 84240

Credit: Fixed assets 72000

Taxes payable - VAT payable (input tax) 12240

4. Tax-exempted products don't have to pay tax, so it's 0

Borrow: Raw materials- -Agricultural products 100000

Credit: Accounts payable 100000

5. Input tax used for employee benefits is not deductible, 6000*17%=1020

Borrow: Working capital materials - low value consumables 6000

Credit: Accounts Payable 6000

Borrow: Employee Compensation Payable - Employee Benefits 6000

Credit: Working Capital Materials - Low-Value Consumables 6000

6. The VAT payable for this month is: 76500+102000-48960=129540