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A large drilling rig of Wanda International Co., Ltd. was scrapped, resulting in cleaning costs and income changes. Write an entry to get the profit from scrapping the drilling rig.

1. Debit: accumulated depreciation is 80,000 yuan.

Fixed assets liquidation 7000

Loan: fixed assets 87,000 yuan.

2. Debit: Bank deposit-Bank of Communications 5400

Accounts receivable-Beijing Qingyuan 2 16

Debit: liquidation of fixed assets 5400

Taxes payable-Output 2 16

3. Debit: tax payable-tax reduction 108.

Loan: subsidy income 108

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