This problem is not difficult, but the topic is not clear about value-added tax. If it is a general taxpayer of the company, because Xiao Li remitted a total of 13 180 to the manufacturer, it shows that 13 180 is the sales price including tax, and the freight is not invoiced, so the value-added tax cannot be deducted, so 500 yuan is like a cost. The value-added tax involved is:13180/1.17 =11264.96 * 0./kloc-0.

The first-level subjects are

Borrow: Inventory goods 1 1764.96

Taxes payable-VAT payable (input tax) 19 15.04

Loan: bank deposit 13 180.

Cash on hand 500

If you write a second-level subject, it is a bit troublesome to allocate the freight to each kind of goods, hehe.