What are the accounting entries for the company to pay property fees?

The company pays the property fee, and the accounting entries are as follows.

When paying:

Debit: advance payment,

Loan: bank deposit.

Invoice receipt:

Borrow: long-term deferred expenses/manufacturing expenses/management expenses/sales expenses/taxes payable-value-added tax payable-input tax,

Credit: prepayments/accounts payable.

As for the detailed subjects below the first-level subjects, you can set them yourself.