Our company has received a boat order. An advance of 30000 TL for the boat, which will be completed in two years, has been deposited by the company that placed the order to the bank account of the enterprise in return for the bank letter of guarantee given before. Bursa city branch of the enterprise paid the 5000 TL debt note belonging to the Afyon city branch from the branch cashier. What are the journal entries to be made by Bursa city branch and Afyon city branch?