personal income tax should not be under the subject of "other receivables", but under the subject of "tax payable".

Pay back the tax

Borrow: tax payable-personal income tax 366.4

Loan: bank deposit 366.4

Pay the salary

Borrow: salary payable 63

Management fee 17

. Loan: tax payable-personal income tax 366.4

other payables-social security fee personal part 477.6

cash 5932.

You only raised 63, yuan from the accrued salary payable, and your actual salary was 63,17 yuan. You can either make the extra 17 yuan into management expenses or manufacturing expenses.