2000*25%=500 closing month, accounting entries are as follows

When withdrawing, debit: the profit and loss of the previous year is adjusted by 500.

Loan: Taxes payable-enterprise income tax

When paying, debit: tax payable-enterprise income tax 500.

Loans: bank deposits

When carrying forward at the end of the month, borrow: profit distribution-undistributed profit 500.

Credit: the profit and loss of the previous year is adjusted by 500.

Don't adjust any vouchers and accounts of last year, because it should be adjusted this month. The excess is only related to your income tax calculation and has nothing to do with the report. What can be reflected is that your balance sheet will be reduced by 500 at the end of this month, and your bank deposits will be reduced by 500.

This profit and loss account is called "profit and loss adjustment of previous years", but you are not required to adjust the statements of previous years.