How is the partner's living allowance paid?

Living allowance for partners of law firm needs to be incorporated into production and operation income, and the distribution and payment are as follows.

1. In salary distribution, debit: management expenses, and credit: employees' salaries payable.

2. When paying wages, debit: wages payable to employees, loan: other payables-social security (pension, medical care, unemployment), other payables-housing accumulation fund (personal burden), taxes payable-personal income tax, and bank deposit/cash (actually paid to employees).