The balance of each ledger account of Zhenhua Electronic Equipment Manufacturing Office on May 31, 201 is as follows (unit: yuan)

Account Name Debit Balance Account Name Credit Balance

Cash on hand 100880 Repayment 1300000

Bank deposit 601800 seat payable 680000

Accounts receivable 1403100 Payable to employees 300000

Interest receivable 100420 grams of interest paid 80000

Long rot retention fee 500,000 Formed account collection 600,000

Chen material 902400 Paid-in capital 3500000

Fixed assets 3,004,000 Profit distribution - undistributed profit 252,300

Inventory 600000 Silver depreciation 500300

The company had the following economic transactions in June:

(1) On June 1, received the goods owed by company A last month and deposited 1,000,000 yuan into the Bank of China

(2) On June 3, the advance payment of 600,000 yuan from company B was deposited in the bank

(3) On June 7th, cash of 300,000 yuan was withdrawn from the bank, and the time limit was issued

(4) On June 8th, 500,000 yuan was purchased for raw materials, and the depositors of Huochuan Bank paid in full

(5) On June 9, 600,000 yuan was sold for Gongke products, which have been issued and opened to friends, and the payment will be settled with advance receipts

6) On June 10, the staff stopped their business trips and received a cash advance of 5,000 yuan.

(7) On June 11, repay the short-term loan of 600,000 yuan with bank deposits, and pay the corresponding interest of 18,000 yuan.

(8) On June 12, a piece of equipment was purchased for 35,000 yuan, paid in bank deposits.

(9) On June 14, the payment owed last month of 18,000 yuan was paid with bank deposits.

(10) On June 16, pay 27,000 yuan for the water and electricity bills of the sales department this month with bank deposits.

(11) On June 20, the next year's house rent of 120,000 yuan will be paid with bank deposits.

(12) On June 24, employee Fan Wei returned from a business trip and was reimbursed 4,350 yuan for travel expenses, and the balance was returned in cash.

(13) On June 30, the materials used for production this month were 1,264,000 yuan.

Questions:

(1) Open a T-shaped account and fill in the opening balance respectively.

(2) Prepare accounting entries based on the above information and record them in the corresponding accounts.