How to make accounting entries in football training base

If it is a professional club, its ticket income is included in the main business income, and the entries are as follows:

Debit: Cash on hand.

Loan: income from main business

Borrow: business tax and surcharges

Loan: taxes payable-business tax payable.

2. If it is an affiliated club of the company, that is to say, it is not the main product of the company, its ticket income is included in other business income, and the entries are as follows:

Debit: Cash on hand.

Loans: other business income

Debit: Other business expenses.

Loan: taxes payable-business tax payable.