请老师帮写下债权人的分录，谢谢

朱飞飞老师 解答

2023-11-17 18:59

借：应付账款——甲公司    900
       累计摊销                     150
       贷：银行存款                                                200
              固定资产清理                                         220
              无形资产                                                300
              应交税费——应交增值税（销项税额）     33.8
              其他收益——债务重组收益                    296.2
借：固定资产清理                     220
       累计折旧                             20
       固定资产减值准备               10
       贷：固定资产                                          250