How to account for the gifts given by the property management company to the owners?

How to account for the gifts given by the property management company to the owners;

Borrow: sales expenses-business entertainment expenses,

Loans: bank deposits,

Business entertainment refers to the entertainment expenses paid by enterprises for the reasonable needs of production and operation. It is a real and necessary expense in the production and operation of enterprises, and it is also a necessary cost for enterprises to carry out normal business activities. However, because it directly affects the national tax revenue, the tax law has restrictions on its pre-tax deduction, which can only be deducted according to certain standards.

The current tax law stipulates:

Article 43 of the implementation regulations clearly stipulates that the business entertainment expenses related to production and business activities of enterprises shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of the year.