How to make accounting entries when raw materials are received, invoices are not received and money is not paid?

The accounting entries of this question are as follows:

1. The materials have been accepted and put into storage, but the invoice bill has not arrived, so it can be recorded according to the provisional valuation first:

Borrow: 20,000 yuan of raw materials

Loans: Accounts Payable-Provisional Valuation? 20000

Cancel in red at the beginning of next month.

Borrow: raw materials? 20000 (scarlet letter)

Loans: Accounts Payable-Provisional Valuation? 20000 (scarlet letter)

2. Invoices and payment receipts

Borrow: raw materials? 17094.02

Borrow: Taxes payable-VAT-input tax? 2905.98

Loan: bank deposit? 20000

Extended data:

When compiling accounting entries, we should pay attention to borrowing before lending, with the borrower at the top and the lender at the bottom; Creditor's bookkeeping symbol, account and amount are all a space behind the debit, indicating that the debit is on the left and the credit is on the right.

It should be pointed out that in order to keep the corresponding relationship of accounts clear, it is generally not appropriate to merge different economic businesses and prepare accounting entries by borrowing more and lending more.