How to make accounting entries for the total profits and management fees handed over by the branch to the head office?

1. Borrow when receiving the management fee paid by the branch: bank deposit loan: other business income 2. Borrow from other business income (or investment income) when receiving profits paid by branches. Borrow when paying management fee: management fee-superior management fee loan: bank deposit 2. Borrow when withdrawing paid profits (1).