A company transaction AMT 142800 AMT before tax 136000 service charge 20400, what is the journal entry in tally payment and sale entry?

1.   A COMPANY A/C            1,42,800  DR.

             TO    SALARY A/C               1,42,800  CR.

2.   SALARY A/C                         136000   DR.

              TO  SERVICE TAX OUTPUT A/C   20400   CR.

              TO  BANK A/C                                115600  CR.

3.   BANK A/C             115600   DR.

      SERVICE TAX INPUT A/C   20400  DR.

              TO  SALARY A/C                         136000 CR.

ONE MORE ENTRY........