We paid 200,000 yuan in June 5438+ 10. Employees have to deduct water and electricity, but employees don't have to. Borrow 200,000 management fees to pay 200,000 wages.

1. Refund salary and borrow management fee of 200,000 yuan.

The loan salary payable is 200,000 yuan.

Second, pay wages, borrow 200 thousand to pay wages,

Cash loan 195000, other payables 5000.

Iii. Pay the water and electricity charges by: management fee 1000, and other payables of 5,000.

Credit: cash 6000

Supplementary explanation:

When paying wages, 5000 yuan withheld was unpaid; After paying wages, the normal balance of wages payable should be 0.