How do you charge rent, property fees and utilities?

It can be simplified without new year's eve.

Debit: management expenses -XX expenses, or included in sales expenses, manufacturing expenses, detailed rent, property expenses, etc. According to the income target,

Loans: bank deposits, etc.

Taxes payable-VAT payable (input tax).

If it is New Year's Eve, the entry,

Debit: prepaid expenses or prepayments used in the accounting standards for small enterprises, loan: bank deposits, etc. , amortize the costs and expenses on schedule,

In order of beneficiaries,

Loan: management expenses, sales expenses, production expenses, main business expenses, etc.

Loan: Prepaid expenses or prepayments used in small business accounting standards.