Adjust income tax:
Debit: previous year's profit and loss adjustment
Loan: Taxes payable-Income tax payable
Pay income tax:
Borrow: taxes payable-income tax payable
Loans: bank deposits
Adjust profit distribution:
Debit: Profit Distribution-Undistributed Profit
Credit: adjustment of profit and loss in previous years
If you still withdraw from last year's statutory provident fund, you have to adjust it.
Fine entry:
Debit: non-operating expenses-fine expenses
Loans: bank deposits
As for the amount, you can calculate it yourself.
In addition, if your boss's car does not belong to the company's fixed assets or has not signed an agreement with the company, its fuel and parking fees cannot be reimbursed in the company.