What are the journal entries for accrual accounting and cash accounting for an invoice and a payment?

There is no entry for the cash accounting for the invoice. The payment would be
Cash- debit
Sales- credit

The accrual is for the invoice
AR-debit
Sales-cerdit

Payment:
Cash- Debit
AR- credit

The entry should be A/P (accounts payable) not A/R (accounts receivable) if this is an invoice that is being paid.

Purchases a/c Dr(a)
To GR/IR a/c(b)

GR/IR a/c Dr(c)
To Vendor a/c (d)

Vendor a/c Dr (e)
To Bank a/c (f)

B and c will get knock off, d and e will get knock off and in the final entry will be

Final enty
Purchases a/c
To Bank a/c

Firm had sales of 525,000 in the year 2001, by 2012 sales increased to 1200000 what was the average rate of increase

I paid 250 a month into 401k after 30 years I accumulated 500000 what is the annual interest earned over thirty years?

What I see is a heap of rubbish which I am not going to correct