How to make accounting entries for the return of property fees

When a property company obtains property fee income, the accounting treatment is,

Debit: cash on hand and other subjects,

Loan: income from main business, taxes payable-VAT payable. When the property management company returns the property fees collected to the owners, the accounting treatment is,

Borrow: income from main business, taxes payable-value-added tax payable,

Credit: cash on hand and other subjects.