Borrow: fixed assets
Taxes payable-VAT payable (input tax)
Loan: non-operating income-donation profit
Guidelines for the Application of Accounting Standards for Enterprises-Accounting Subjects and Main Accounting Treatments (Ministry of Finance 18) and "630 1 Non-operating Income" account for the non-operating income of enterprises, mainly including the income from the disposal of non-current assets, the income from the exchange of non-monetary assets, the income from debt restructuring, government subsidies, sales and donations.