Debit: income tax expense 17298.60
Loan: taxes payable-income tax 17298.60
17
Debit: profit distribution-undistributed profit 35 12.438+04
Debit: profit distribution-drawing magic weapon surplus reserve 35 12.438+04.
Loan: profit distribution-drawing magic weapon surplus reserve 35 12.438+04
Loan: surplus reserve-statutory surplus reserve 35 12.438+04
18
Debit: this year's profit is 35 12 1.40.
Loan: profit distribution-undistributed profit 35 12 1.40