老师，你好，请问这笔分录该怎么写？要冲减原材料吗？

同学，你好，该笔业务如下：
（1）发出委托加工材料时，借：委托加工物资       70000
                                                贷：原材料-B材料      70000

（2）支付款项时，借：委托加工物资                                 20000
                                     应交税费-应交增值税（进项税额）    3400
                                     应交税费-应交消费税                      10000
                                 贷：银行存款                                      33400

（3）收回加工物资，借：原材料-B材料                 90000
                                     贷：委托加工物资               90000