1. Received monetary funds and trademark rights invested

Borrow: bank deposit 5,000,000

Intangible assets - trademark rights 1,500,000

Loan: Paid-in capital - Qianjiahui Company 5,850,000

Capital reserve - Capital premium 650,000

2. Materials received

Debit: Raw materials - A Material 683760.68

Raw materials - Material B 846153.85

Taxes payable - Value-added tax payable - Input tax 260085.47

Credit: Paid-in capital - Minhui Company 1611000

Capital reserve - capital premium 179,000

3. Factories received investment, etc.

Debit: Fixed assets 9,650,000

Loan: Paid-in capital - Zehui Company 8,685,000

Capital reserve - capital premium 965,000

4. Obtain short-term borrowings

Borrow: bank deposit 500,000

Loan: short-term loan 500,000

5. Obtain long-term loan

Borrow: bank deposit 2,000,000

Loan: long-term loan 2,000,000

6. Purchase of production equipment

Debit: Construction in progress 4,837,000

Taxes payable - Value-added tax payable - Input tax 816,000

Credit: Other payables Loan 5616000

Bank deposit 37000

Debit: fixed assets 4837000

Loan: construction in progress 4837000

7. Trial balance< /p>

Total assets = bank deposits + raw materials + fixed assets + intangible assets = 7463000 + 1529914.53 + 14487000 + 1500000 = 24979914.53

Total liabilities = short-term borrowings + taxes payable + other payables +Long-term borrowing=50000(-1076085.47)+5616002000000=7039914.53

Total owners’ equity = paid-in capital + capital reserve=16146001794000=17940000

Total assets =Total liabilities + Total owners’ equity

24979914.53=7039914.53+17940000