How to fill in the company's bank interest income statement

Borrow: finance charge - handling fee 10

Credit: bank deposit 10

Borrow: bank deposit 718.20

Credit: finance charge - interest income 718.20

Fill in the line of finance charge in the income statement as " -708.20".

Whether income tax is mainly depends on what is approved, if it is a fixed amount of tax, regardless of whether there are profits are taxed; if it is a fixed rate, generally in accordance with the main business income and other business income and rate or in accordance with the cost of costs (including finance costs) rate, etc., so it depends on how the tax bureau to give you the approval.