Emergency!!

On November 1, 2017, Company A and the bank signed a factoring contract for accounts receivable, and sold one million yuan of accounts receivable to the local industrial and commercial bank with recourse. The account receivable has been provided with an impairment provision of 50,000 yuan. The ICBC charges a handling fee of 6% of the original book value of accounts receivable and reserves an account of 20% of the original book value of accounts receivable to cover possible sales discounts, discounts or refunds. On December 10, 2017, sales discounts, discounts and sales returns of 90,400 yuan (including tax amount, VAT rate of 17%) occurred, and the cost of the returned product was 60,000 yuan. On December 31, 2017, Company A estimated that in 2017, the account receivable needs to increase an impairment provision of 40,000 yuan. On April 20, 2018, the actual 20,000 yuan in bad and bad debts. On May 1, 2018, Company A and ICBC finalized the settlement. Requirement: Compile accounting entries of Company A's signing of factoring contracts with banks to final settlement with banks