Loan: 22,000 yuan in bank deposit.
2 Borrow: fixed assets -van 38000*4= 144000.
Commodity: paid-in capital-Beiyang Company 144000
3 Borrow: fixed assets-computer 20000+400+200=20600
Loan: Bank deposit 20600.
4 Borrow: fixed assets-audio 5000*80%=4000.
Goods: the property to be processed gains and losses 4000 yuan.
5. Debit: the profit and loss of the property to be processed is 4,000 yuan.
Loan: non-operating income of 4000 yuan.