Where's my pen?  [ ]

A. It's in the desk.

B. It's under the desk.

C. It's on the desk.

(6分)加利公司本月盘亏产成品一批为非常损失，实际生产成本30,000元，其所耗的材料费用为20,000元，增值税率17%，经批准转为企业非常损失。要求：编制加利公司该业务审批前与审批后的会计分录。