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(1) Yonghua Company had a surplus of 1,000 kilograms of materials in the property inventory, and the actual unit cost was 60 yuan. After investigation,
(1) Yonghua Company had a surplus of 1,000 kilograms of materials in the property inventory, and the actual unit cost was 60 yuan. After investigation, it was an error in the measurement of sending and receiving of materials.
(2) Yonghua Company found a loss of 500 kilograms of K materials in the property inventory, and the actual unit cost was 200 yuan, which belonged to general operating losses after investigation.
(3) During the property inspection, Yonghua Company found 300 kilograms of damaged construction materials, and the actual unit cost was 100 yuan. After investigation, it was caused by the negligence of the material custodian. According to the regulations, the company will pay 20,000 yuan for personal compensation, and the remaining materials will be put into storage. The value is 2000 yuan.
(4) Yonghua Company damaged a batch of inventory materials due to the typhoon, and the actual cost was 70,000 yuan. According to the scope of insurance liability and the provisions of the insurance contract, the insurance company should compensate 50,000 yuan.
Requirements:
Prepare relevant accounting entries based on the above economic transactions.
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