1. Due to temporary production and operation needs, a certain company borrowed 80000 yuan from its bank on December 1, 2023, with an annual interest rate of 6%. The loan term is 2 months, and interest expenses are accrued on a monthly basis, with a one-time repayment of principal and interest upon maturity. Requirement: Prepare accounting entries for the company's borrowing in 2012 and the provision of interest at the end of the year, as well as for the end of January 2013 and the due repayment of principal and interest on the loan. (15 points)

2. The finance department of a certain group company plans to organize professional ethics training for accounting in this system. In order to make the training more targeted, the company's finance and accounting department held discussions with accounting personnel Wang, Yao, Chen, and others on the concept of accounting professional ethics, the content of accounting professional ethics standards, accounting professional ethics education, and organizational implementation. The main points answered by the three individuals are summarized as follows: (1) Regarding the concept of accounting professional ethics, Wang believes that accounting professional ethics is a code of conduct that accounting personnel should follow in social interaction and public life, covering the relationships between people, people and society, and people and nature. (2) Regarding the content of accounting professional ethics standards, Yao believes that the entire content of accounting professional ethics standards can be summarized into two parts: first, integrity and self-discipline. The accounting profession is an extremely special profession, dealing with money, wealth, and things all day long. If one is greedy and possessive, it is easy to embark on the path of crime. The particularity of the accounting profession determines that Accounting personnel must always walk by the river without getting their shoes wet. The second is to strengthen services. The fundamental task of accounting personnel is to provide services to unit leaders: they should unconditionally obey leadership and fully implement their intentions. (3) Regarding the implementation of accounting professional ethics organization. Chen believes that the implementation of accounting professional ethics can only rely on the strength of the financial department. Due to the lack of binding force in the self-discipline organization of the accounting industry, and the close relationship between our unit and accounting personnel in terms of interests, the financial department bears the responsibility of managing accounting work. Without the organization and promotion of the financial department, the construction of accounting professional ethics cannot be effectively implemented. Requirement: From the perspective of accounting professional ethics, analyze and judge whether the views of Wang, Yao, Chen, and other three individuals are correct? If not correct, please elaborate on the correct viewpoint. (15 points)

3. Both Company A and Company B are general taxpayers of value-added tax. On June 10, 2023, Company A sold a batch of products to Company B on credit according to the agreement, with a total price and tax of 35.1 million yuan and a credit period of 6 months; On December 10, 2023, Company B was unable to make payment as agreed due to serious financial difficulties; On December 31, 2023, Company A made a bad debt provision of 3.51 million yuan for the accounts receivable; On January 31, 2024, after consultation with Company B, Company A carried out debt restructuring through the following methods and completed relevant procedures. Data 1: Company B offset part of its debt with an office building accounted for as a fixed asset. As of January 31, 2024, the fair value of the office building was 10 million yuan, the original price was 20 million yuan, and a depreciation of 12 million yuan has been provisioned. Company A accounted for the office building as a fixed asset. Data 2: Company B offset part of its debt with a batch of products. The fair value of this batch of products is 4 million yuan, with a production cost of 3 million yuan. The price indicated on the value-added tax special invoice issued by Company B to Company A is 4 million yuan, and the value-added tax amount is 680000 yuan. Company A will account for the received batch of products as inventory goods. Data 3: Company A waived Company B's debt of 4 million yuan, and other debts were deferred until December 31, 2023. Assuming no consideration for the time value of money and other reasons. Requirement: (1) Calculate the entry value and debt restructuring losses of the remaining debt of Company A after the debt restructuring on January 31, 2024. (2) Prepare accounting entries for the debt restructuring of Company A as of January 31, 2024. (3) Calculate the amount that should be included in non operating income in the debt restructuring of Company B as of January 31, 2024. (4) accounting entries for the debt restructuring of Company B as of January 31, 2024.