It should be a reward. It is He Laoshi who attracts customers for the school. The school draws a certain percentage from the small class fee, that is, the school should give bonuses other than the small class fee.

What subjects should be included?

It is also included in Mr. He's personal income (salary payable to employees).

When extracting

Debit: sales expense/main business cost (both subjects are acceptable)

Loan: Salary payable to employees-bonus

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