You do not have the book balance, amortization and impairment of trademark rights here. Assuming that amortization and impairment are not taken into account, the book value is calculated as 20,000
Debit: bank deposit 20,000
Non-operating expenses - loss on processing non-current assets 1,100
Loan: Intangible assets - A trademark right 20,000
Taxes payable - business tax 1,000
- Urban construction tax 70
- Education surcharge 30
p>Note:
Business tax=20000*5=1000
Urban construction tax=1000*7=70
Education fee surcharge=1000*3 =30