Entries for collecting royalties

Royalty and technical guidance fee income

Debit: 68,000 yuan from the bank.

Loan: Other business income is 68,000 yuan.

Debit: Other business income is 68,000 yuan.

Loan: The profit this year is 68,000 yuan.

Debit: other business expenses 14000.

Loan: bank deposit (or cash on hand, raw materials and other subjects) 14000.

Debit: profit this year 14000.

Loan: other business expenses 14000.

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Not afraid of malicious use of brush points

Insist on the pursuit of truth and true knowledge