decoration and maintenance:

borrowing: management fee-repair fee

lending: cash (or bank deposit)

payment for purchase:

borrowing: raw materials

lending: cash (or bank deposit)

employee salary:

borrowing: salary payable to employees-salary payable

. Income:

Debit: cash (or bank deposit)

Accounts receivable (if there is something, there is nothing)

Loan: main business income

profit carried forward at the end of the month:

Debit: balance of all income accounts

Loan: profit this year

Loan: all.

after the account registration is completed, the balance of this year's profit account is debited, which indicates a loss. The balance of this year's profit is in the credit, which means profit.