How to make accounting entries when the company loses money and pays property fees?

1. The property management fee charged by the property management company shall be recorded as the main business income. Accounting entry

Borrow: bank deposit (or cash on hand)

Loan: income from main business

2. The property fees paid by enterprises (or individual industrial and commercial households) shall be recorded as the property fees of office buildings and shall be recorded as the period fees; The property cost of the production workshop should be included in the manufacturing cost. Accounting entry

Borrow: management expenses (or sales expenses, manufacturing expenses and other subjects)-property expenses.

Loan: bank deposit (or cash on hand)