Business balance = (financial subsidy income+superior subsidy income+contributions from subordinate units+business income+other income)-(allocated funds+business expenses+business tax paid to superior expenses+subsidies to subordinate units) Business balance = business income-(business expenses+business tax paid by business operations).

(1) Transfer the operating balance and business balance to Balance Distribution: Debit: Business Balance Credit: Balance Distribution.

(2) Calculation of income tax payable: debit: balance distribution-income tax payable credit: tax payable.

(3) Calculate the special fund to be withdrawn: debit: balance distribution-special fund withdrawal loan: special fund.

(4) Transfer the undistributed balance to "public welfare fund-general fund": debit: balance distribution loan: public welfare fund-general fund.