Debit: bank deposit
50000
Loans: other business income
50000
Accrued business tax (excluding additional tax)
Debit: other business costs
2500
Loan: taxes payable-business tax payable
2500
Month-end carry-over profit and loss
Debit: other business income
50000
Loan: profit this year
50000
Debit: this year's profit
50000
Loans: Other business expenses
50000
pay taxes
Borrow: taxes payable-business tax payable
2500
Loans: bank deposits
2500