Accounting entries sent to customers by purchasing mobile phones.

Borrowing: inventory goods, lending: bank deposits, borrowing: sales expenses, lending: sales income.

Inventory refers to the mobile phone purchased by the company, which is the company's inventory assets. The cost price is the cash or transfer amount paid for the purchase of the mobile phone, and the sales expenses are related expenses incurred by the company for selling the products, including advertising fees and transportation fees. The sales income refers to the sales income confirmed by the company after giving the mobile phone to customers.