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中原机械厂2009年12月份发生下列有关经济业务: (1)销售产品,售价400000元,增值税17%。已收款300000元,余款暂欠。 (2)销售产品,售价200000元,增值税17%。收到销售出的商业承兑汇票一张。 (3)向前进工厂销售A产品,售价100000元,增值税17%。已预收20000,余款尚未收到。 (4)上述销售因包装领取原材料1000元。 (5)结转已销售产品的生产成本400000元。 (6)计算本月应负担的销售税金20000元,教育费附加2000元。 (7)预收东方公司购货款10000元。 (8)以银行存款支付本月专设销售机构经费2000元。 要求:根据12月份发生的经济业务编制会计分录。
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