Accounting practice, how to do the accounting entries of the property company about collecting the owner's decoration deposit?

Other payables refer to the payables and temporary receipts incurred by enterprises outside the commodity trading business. Refers to the money payable or temporarily received by an enterprise from other units or individuals except notes payable, accounts payable, wages payable and profits payable. Under normal circumstances, this account accounts for the money payable and temporarily received by enterprises from other units or individuals, such as the rent payable for renting fixed assets and packaging materials, the money paid by the deposit payable and temporarily received by subordinate units and individuals, and the decoration deposit received by the owners and property managers within their jurisdiction; The overall pension payable to employees, as well as the accounts receivable temporarily paid by superior units and subordinate units. Accounting practice, accounting entries of the property management company about collecting the owner's decoration deposit:

Borrow: bank deposit or cash.

Credit: other payables

Entries of withholding money in violation of decoration regulations

Debit: Other payables

Loan: non-operating income

The entry for refunding the deposit is:

Debit: Other payables

Loan: bank deposit or cash.