Borrow: Accounts receivable - xxx enterprise

3 million (including tax)

Credit: Main business income

2,564,100

Taxes payable - VAT payable (output tax)

435,900

Secondly, when a part of the payment for the goods is received

Borrow: bank deposits

2 million

Credit: Accounts receivable - xxx enterprise

2 million

Then, at the end of the month, the enterprise has a pending account of 100 payments for the goods not received by xxx enterprise.