How to make accounting entries for heating fees, property fees and electricity fees paid for employees?

The heating fee, property fee and electricity fee (not borne by the employee personally) of the staff dormitory should be taken as entries.

Borrow: production cost-basic production cost-employee welfare

Borrow: manufacturing expenses-other expenses-employee benefits

Debit: sales expenses-employee benefits

Debit: management expenses-employee benefits

Loan: salary payable to employees-employee welfare fee (heating fee)

Loan: Payable staff salary-staff welfare fee (property fee)

Loan: salary payable to employees-employee welfare fee (electricity fee)

Heating fee, property fee and electricity fee are recorded according to the bank receipt invoice.

Borrow: Payable Staff Salary-Staff Welfare Fee (heating fee)

Borrow: Payable Staff Salary-Staff Welfare Fee (Property Fee)

Debit: Payables-Employee Benefits (Electricity)

Loans: bank deposits