How to write accounting entries for the LED ceiling lamp bought by the property?

Borrow: operating expenses or sales expenses-lighting expenses or related secondary subjects set by our company,

Taxes payable-VAT payable (input),

Loans: bank deposits, accounts payable, etc.

The quantity is large, and the expected service life exceeds 1 year.

Borrow: fixed assets,

Taxes payable-VAT payable (input),

Loans: bank deposits, accounts payable, etc.