Job Recruitment Website - Property management - What should the property company do if it collects the owner's parking fee for one year and has issued an invoice?

What should the property company do if it collects the owner's parking fee for one year and has issued an invoice?

When you receive payment, please remember:

borrow

bank deposit

XXXX

loan

Accounts received in advance-parking fees received in advance

XXXX

Make accrual entries at the end of each month:

borrow

Accounts received in advance-parking fees received in advance

XXXX/ 12

loan

Other business income-parking fee

XXXX/ 12