It depends on the specific situation analysis, and if there is an agreement, it will be implemented according to the agreement. If there is no agreement, priority should be given to offset the debts that have expired. Article 20 of Judicial Interpretation II of Contract Law stipulates: If the debtor's payment is insufficient to pay off several similar debts owed to the same creditor, priority shall be given to paying off the debts that have expired;

First, if the creditor and the debtor have an agreement on the repayment of debts or have a repayment order and an offset order, they shall be offset according to the agreement;

Second, priority should be given to offsetting debts that have expired;

Third, if several debts are due, the debts that lack the guarantee for creditors or have the least amount of guarantee will be paid first;

Fourth, in the case of the same amount of guarantee, priority is given to offset the debts with heavy debt burden;

Fifth, if the burden is the same, it will be offset in the order of debt maturity;

Sixth, if the maturity time is the same, it will be offset in proportion.