I am a real estate company. I checked the accounts of 20 12 and found that 20 12 had a balance of water and electricity revenue and expenditure, but I didn't collect the accounts. What is paid now is

I am a real estate company. I checked the accounts of 20 12 and found that 20 12 had a balance of water and electricity revenue and expenditure, but I didn't collect the accounts. What is paid now is turnover tax, income and late payment fee. please ... 1. When the turnover tax, income tax and late payment fee of the previous year are overdue:

Debit: previous year's profit and loss adjustment

Loan: Taxes payable-turnover tax

Taxes payable-enterprise income tax

Other payables-tax late fee

Second, the actual payment:

Borrow: Taxes payable-turnover tax

Taxes payable-enterprise income tax

Other payables-tax late fee

Loans: bank deposits

Do at the same time:

Debit: Profit Distribution-Undistributed Profit

Credit: adjustment of profit and loss in previous years