对下列业务编制会计分录(不考虑增值税等相关税费，不要求写明细账户)
13.兴鑫农场向银行借款20万元，期限6个月，利率4%，款项已存入企业存款账户。
14.兴鑫农场购人一批水稻种子备用，价款8万元用银行存款支付。
15.兴鑫农场为种植水稻，领用种子、化肥等共计65000元.
16.兴鑫农场将收割的水稻人库，总成本为20万元.
17.兴鑫农场赊销一批大米，售价40万元。
18.兴鑫农场本月应付职工薪酬12万元。其中管理人员薪酬6万元，肉猪饲养职工薪酬12000元，(未成熟)母猪饲养职工薪酬4万元，水稻种植职工薪酬8000元。
19.大兴村集体经村民代表大会讨论井经上级批准，村道路水泥硬化，由村民筹资5000元，存入银行。
20.村民翟某承包村水库养鱼，交来承包金10000元，现金已收。
21.某合作杜一项由国家补助资金完成的固定资产交付使用，结转账面价值100000元。
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