Job Recruitment Website - Property management - The elevator installation fee is 25,000 yuan, and the installation company has issued an invoice, and now the installation company has paid 23,750 yuan in advance. How to enter?

The elevator installation fee is 25,000 yuan, and the installation company has issued an invoice, and now the installation company has paid 23,750 yuan in advance. How to enter?

If the installation service has occurred, the advance payment will be included in the construction in progress.

Borrowing construction in progress 23 750

Lending bank deposits 23 750

If the installation service has not yet occurred, the advance payment shall be included in the advance payment.

Borrowing advance payment 23 750

Lending bank deposits 23 750

The installation service is completed and accepted, and the remaining payment is paid.

Borrowed fixed assets 25 000

Loans or prepayments for construction in progress 23 750

Bank deposit 1 250