At Negav Joint Stock Company, there are the following documents (currency unit: VND):
Document 1: Opening inventory on January 1, N:
- Finished Goods - A: 300.000 kg, 100.000/kg.
- Other accounts are assumed to have reasonable balances.
Document 2: Transactions in year N at Negav Joint Stock Company:
1. Negav Joint Stock Company agrees to buy back all 3.000 .000 HT2 shares from Rhyder Company at the agreed price of 48.600 .000 .000 (Total number of shares issued by HT2 Company is 10.000 .000 shares).
2. Negav Joint Stock Company pays Rhyder Company as follows:
- Bank transfer to Rhyder Company: 20.000.000.000.
6
- Paid with 100.000 kg of finished goods - A, the agreed price (including \( 10 \% \mathrm{VAT} \) ) is 286.000/kg.
Requirement: Record above transactions at Negav Joint Stock Company.