Borrow: Adjustment to prior years' profit and loss
Loan: Accumulated depreciation
Borrow: Profit distribution-unappropriated profit
Loan: Adjustment to prior years' profit and loss
To be accrued later on as normal:
Borrow: Manufacturing overhead
Loan: Accumulated Depreciation
What the depreciation amount is depends on the original value and estimated net salvage value of your fixed assets, the estimated useful life, and the depreciation method used.