Accounting enteries for fbt

kindly let me know what accounting enteries to passed for

1. when fbt amount becomes due quaterly
[Praveen Boda] FBT Expense Dr

FBT Payable Cr
2. when fbt amount is paid .
[Praveen Boda] FBT paid in Advance  Dr

Bank     Cr



In the financials, show the net off between FBT Payable & FBT paid in advance.

and what will be presenation in financial statements.


Regards

ashok malhotra