Borrow: profit distribution-cash dividends payable,
Loan: dividend payable,
Borrow: profit distribution-undistributed profit,
Loan: profit distribution-cash dividends payable,
When paying,
Borrow: dividend payable,
Loan: taxes payable-personal income tax,
Loans: bank deposits,
After declaring dividends and personal income tax for employees,
Borrow: tax payable-personal income tax,
Loan: bank deposit.