Income from patent royalties and technical guidance fees
Debit: bank deposit 68,000
Loan: other business income 68,000
Debit : Other business income 68,000
Credit: Profit for the year 68,000
Debit: Other business costs 14,000
Credit: bank deposits (or cash in stock, raw materials, etc. ) 14,000
Debit: Profit for the year 14,000
Credit: Other business costs 14,000
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Don't be afraid of malicious adoption to gain points
Insist on pursuing truth and knowledge< /p>