What is the accounting entry corresponding to the website recruitment fee?

Received the accounting entry corresponding to the website recruitment fee:

Debit: management expenses-office expenses,

Borrow: tax payable-value-added tax payable-input tax,

Loans: bank deposits, etc.

Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Specific items include: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, manager's salary and welfare expenses, etc. Refers to the expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise.