There are several sub-subjects under profit distribution, and there are undistributed profits. Statutory surplus reserve fund/enterprise development fund/employee incentive fund, etc. After being withdrawn, the last three items are only debit balances. These sub-subjects are finally merged into undistributed profits, which are reflected in the balance sheet.

Withdraw statutory surplus reserve

Debit: profit distribution-withdrawal of statutory surplus reserve of 3,733,269.8+06.

Loan: surplus reserve-legal surplus reserve of 3,733,269+06.

to allot a profit

Debit: profit distribution-undistributed profit of 4,799,903.75.

Loan: dividend payable/bank deposit 4,799,903.75.

Withdraw enterprise development fund and employee incentive fund.

Borrow: profit distribution-enterprise development fund

Borrow: profit distribution-employee incentive fund 1 930,000.

Loan: surplus reserve-withdrawal of enterprise development fund

Loan: surplus reserve-withdrawal of employee incentive fund 1, 930,000.