Debit: management expenses-office expenses 407.00,
Credit: Cash on hand 407.00
When there is a tax month, do VAT deduction (if there is no tax month, don't do it yet):
Debit: Taxes payable-VAT (loan) 407.00,
Loan: non-operating income 407.00
Debit: Non-operating income 407.00
Loan: the profit of this year is 407.00.
See: Caishui (20 12) 15.