My company is a new aesthetic medical clinic, the tax type is sales tax 5% How should I make accounting entries for daily income and expenses in this process?

Borrow: Cash

Credit: Main Business Income

2. Expenses:

Borrow: Business Expenses

Credit: Cash/Bank Deposits/Accounts Payable

3. End of the month, the tax:

Borrow: Business Taxes and Surcharges

Credit: Taxes Payable ------ Business tax payable (= business revenue * 5%)

------ Urban construction tax (business tax * 7%)

------ Education surcharge (business tax * 3%)

4. Payment of tax:

Borrow: Taxes payable ------ Business tax payable (= business revenue * 5%)

------ Urban construction tax ( Business Tax*7%)

------ Education Surcharge (Business Tax*3%)

Credit: Bank Deposit