How to transfer the fees collected and remitted by property companies to management fees by mistake?

Incorrect entry (garbage collection fee) is:

Debit: bank deposit/cash on hand.

Loan: management fee

The wrong entry (garbage cleaning fee paid) is:

Borrow: management fee

Loan: bank deposit/cash on hand.

Adjustment entries are as follows:

Debit: management expenses (the difference between annual income and expenditure this year)

Adjustment of profit and loss in previous years (balance of income and expenditure in previous years)

Credit: other payables

How to calculate the difference between management fee income and expenditure-based on the difference between credit and debit with the same caliber

Are there any other expenses mixed in this subject to be eliminated one by one? -Yes.