Accounting entry: Debit: Bank deposit 10

Credit: Accounts payable 9.5

Loan: income from main business is 0.5

Debit: Accounts payable 9.5

Loan: Bank deposit 9.5

2. Collect the deposit from the merchant.

Debit: bank deposit 1

Loan: other payables-merchant deposit 1

Charge advertising production fees

Debit: Bank deposit 0.2

Loan: income from main business 0.2

3. Wages paid to logistics

Debit: payable to employees.

Loans: bank deposits