Products with a face value of 540,000 yuan were sold with patent rights, and the received price of 660,000 yuan was deposited in the bank. How to make an accounting entry with a business tax rate of 5

Products with a face value of 540,000 yuan were sold with patent rights, and the received price of 660,000 yuan was deposited in the bank. How to make an accounting entry with a business tax rate of 5%? Debit: bank deposit

accumulated amortization

Intangible assets impairment reserve

Loan: intangible assets

External receipt and payment of borrowing or lending business

Debit: business receipt and payment.

Loan: taxes payable-business tax payable

Borrow: taxes payable-business tax payable

Loans: bank deposits