Hello. (1) When purchasing intangible assets, borrow: 2.4 million yuan from intangible assets

Loan: 2.4 million yuan from bank deposits

(2) When amortizing at the end of the month, borrow: 20,000 yuan for management expenses Yuan

Debit: intangible assets 20,000 yuan

(3) When selling intangible assets, debit: bank deposit 760,000 yuan

Debit: impairment of intangible assets 1.58 million yuan

Debit: taxes payable - business tax payable 40,000 yuan

Credit: intangible assets 2.38 million yuan