What is the accounting entry of the cost of carrying forward the electricity charge in advance?

Accounting entries for the cost of carrying forward the electricity charge received in advance:

Debit: bank deposit,

Loan: accounts received in advance,

Debit: accounts received in advance,

Loan: income from main business,

Loan: tax payable-value-added tax payable-output tax,

Borrow: main business cost,

Credit: electricity sold by inventory goods.

Accounts received in advance refer to the money received in advance by the enterprise from the purchasing unit according to the contract. Different from accounts payable, the liabilities formed by accounts received in advance are not paid in currency, but in commodities. Enterprises should account for the acquisition and payment of advance accounts through the subject of "advance accounts".