When the leased store is sublet, the cost of the leased store is included in the cost, and the sublease income is included in the main business income or other business income subjects. The specific items are:

When I rented it in,

Debit: main business cost/other business cost, etc.

Loans: accounts payable-XX company, etc.

When subletting,

Debit: accounts receivable, etc.

Loan: income from main business.

Taxes payable-VAT payable.