How to do the accounting entries of enterprises paying fines to environmental protection?

Environmental fines paid by enterprises should be accounted as non-operating expenses, and the specific operations are as follows:

Debit: non-operating expenses,

Loan: bank deposit.

Non-operating expenses refer to all non-operating expenses except the main business cost and other business expenses. Such as fines, donations and extraordinary losses. To this end, it is necessary to set up the "non-operating expenses" subject to account for this part.