$\text{Rechenweg:} \\ \color{ff6600}{50.000{,}00€}\div \color{009999}{1{,}19}\,= \color{660099}{42.016{,}81€} \\ \color{ff6600}{50.000{,}00€}- \color{660099}{42.016{,}81€}\,= \color{cc0000}{7.983{,}19€} \\\text {oder} \\ \color{660099}{42.016{,}81€}\cdot \color{009999}{19}\div \color{006400}{100}\,= \color{cc0000}{7.983{,}19€}$

$\def\arraystretch{1.25} \text{Buchungssatz:} \\\begin{array}{l} \\\text {6080 \text{ AWHW}}\,\,\,\,\,\,\,\,\,\,\, \color{660099}{42.016{,}81€} \,\,\,\,\,\text { an}&4400&\text{VE}\,\,\,\,\, \color{ff6600}{50.000{,}00€} \\{2600 \text{ VORST}}\,\,\,\,\,\,\,\,\,\,\,\,\,\,\, \color{cc0000}{7.983{,}19€} \end{array}$