The operating costs of education and training institutions are teachers' salaries, teaching tools, utilities and venue rental fees.

The basic salary and class fees paid to teachers every month are included in the "salary payable to employees", that is, the "main business cost".

Accrual: debit: main business cost-payable employee salary,

Loan: Payable to employees.

Payment: debit: salary payable to employees,

Loans: bank deposits,

Pay the rental fee and receive the invoice,

Borrow: main business cost-rental fee,

Loans: bank deposits, etc.