Debit: The income from main business is 900,000 yuan.

Other business income 63000

Investment income 37000

Non-operating income 20000

Loan: profit this year 1020000.

Debit: This year's profit is 620,000 yuan.

Loan: The main business cost is 450,000 yuan.

Tax and surcharge 48000

Other operating expenses 2 1000

Sales expenses 32000

Management fee 54000

Financial expenses 6000

Non-operating expenses 9000

2. Calculate income tax

Debit: income tax expense 100000.

Loan: taxes payable-income tax payable 100000.

Debit: profit this year 100000.

Credit: income tax expense 100000.

3. Carry forward this year's profit

Debit: This year's profit is 300,000 yuan.

Loan: the profit distribution is 300,000 yuan.