How to calculate the union funds of small property companies?

Regarding the provision of trade union funds, the main sources of trade union funds are the membership fees paid by trade union members and the monthly funds allocated to trade unions at 2% of the total wages of all employees. If a trade union organization is established, it shall be turned over to the superior trade union organization according to 40% of the trade union funds; If a trade union organization has not been established, the accrued trade union funds will be turned over to the higher-level trade union organization in full, and then returned to the higher-level trade union organization for use, with a general return ratio of 60%. Its entry is,

1. When drawing union funds,

Borrow: management expenses-union funds,

Loan: Payable staff salaries-union funds.

2. When the payment is actually made,

Borrow: Staff salaries payable-trade union funds,

Loan: bank deposit.