Reliance jio phone accounting

what is effect of reliance jio security deposits in accounting. company give phone to distributor at prices rs. 1350 and distributor sold to retailers at prices 1380, but it is security deposits. how to deal with this issue and what is effect of rs. 30 (1380-1350). is it necessary to maintain quantity records of jio phone.
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Dear please me Security deposit challan copy on WhatsApp 6267357172

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