When withdrawing money:
Borrow: taxes and surcharges-education surcharge,
Borrow: taxes and surcharges-local education surcharges,
Loan: taxes payable-education surcharge,
Loan: taxes payable-local education surcharge,
When handing in:
Borrow: taxes payable-education surcharge,
Borrow: taxes payable-local education surcharge,
Loan: bank deposit.