How to make accounting entries for the additional refund of education fees?

For revenue accounting entries:

Debit: accounts receivable

Loan: income from main business

Accounting entries of business tax and additional tax:

Borrow: main business taxes and surcharges

Loan: taxes payable-business tax payable

Taxes payable-urban construction tax payable

Taxes payable-education surcharge payable

Taxes payable-local education surcharge payable

Additional accounting entries for local education expenses in previous years:

Debit: profit and loss adjustment of previous years (main business tax and surcharge)

Loan: adjustment of profit and loss in previous years (income from main business)

Taxes payable-business tax payable