If you look at page 20 in the consolidated report, refer to...

If you look at page 20 in the consolidated report, refer to "Other income" of $46,033.
I don't think they treated as Sales revenue yet until products are supplied to their customers.

By the way, I am not an accountant however they don't breakdown detailed expenses as you suggested below. I studied basic account at University which taught me the basic to read companies cash flow statements.
"There should be 2 entries labeled accordingly, one for the deposit money coming in and one for the deposit liability (the possible return of the deposit)"