1. Exported 20,000 product B with FOB of VND 52,000/ product
2. Sold 25,000 product B with selling price VND 50,000/ product exclusive of VAT to a commercial company.
3. Sold 20,000 product B with selling price of VND 49,000/product exclusive of VAT to an import-export company. However, the import-export company just exported 18,000 product B.
4. Distributed 20,000 product B to Company X’ s agent. The agent sold them under price of agent agreement of VND 52,000/ product exclusive of VAT. Agent commission was 5% of selling price exclusive of VAT.