借：應(yīng)收賬款565貸：主營業(yè)務(wù)收入440預(yù)計(jì)負(fù)債60應(yīng)交稅費(fèi)﹣應(yīng)交增值稅（銷項(xiàng)稅額）65借：主營業(yè)務(wù)成本352應(yīng)收退貨成本48貸：庫存商品400借：預(yù)計(jì)負(fù)債10貸：主營業(yè)務(wù)收入10借：主營業(yè)務(wù)成本8貸：應(yīng)收退貨成本8如到期退貨率為15%，則：借：庫存商品60預(yù)計(jì)負(fù)債50主營業(yè)務(wù)收入25應(yīng)交稅費(fèi)﹣應(yīng)交增值稅（銷項(xiàng)稅額）9.75貸：應(yīng)收賬款84.75應(yīng)收退貨成本40主營業(yè)務(wù)成本20如到期退回 5%，則：借：庫存商品20預(yù)計(jì)負(fù)債50主營業(yè)務(wù)成本20應(yīng)交稅費(fèi)﹣應(yīng)交增值稅（銷項(xiàng)稅額）3.25貸：銀行存款28.25應(yīng)收退貨成本40主營業(yè)務(wù)收入25 請(qǐng)?jiān)诿總€(gè)借貸的錢數(shù)后面寫出算數(shù)試的計(jì)算過程.