Debit: accounts receivable 20000.
Loan: Other business income is 20,000 yuan.
Rent received:
Debit: 20,000 yuan in the bank.
Credit: accounts receivable 20000
Carry-over cost:
Debit: Other business expenses are 20,000 yuan.
Loan: Accumulated amortization (or accumulated amortization of intangible assets) 20,000 yuan.
Debit: business tax and surcharges 1000.
Loan: taxes payable-business tax payable 1000.