中级会计问题，求大神帮我解答一下，万分感谢，十万火急啊！

借：材料采购                                    104650

       应交税费-应交增值税（进项税） 17350

       贷：银行存款                                  122000

借：原材料                                       104650

       贷：材料采购                                  104650

借：原材料                                       180000

       贷：应付账款（暂估）                   180000

借：原材料                                          20000

       应付账款（暂估）                      180000

       应交税费-应交增值税（进项税） 34000

       贷：应付票据                                  234000

借：生产成本-基本生产成本              230000

       生产成本-辅助生产成本                25000

       制造费用                                       20000

       管理费用                                       15000

       在建工程                                       11700

      贷：原材料                                             300000

             应交税费-应交增值税（进项税转出） 1700

以上分录供参考