How to record the charges of property companies?

For property companies, the fees charged are generally divided into two types. One is that in the process of collection, the property company does not earn income, but only collects and pays on behalf of it. When it receives it, it generates the following entry.

Borrow: bank deposits, etc.

Loan: other payables-collection.

When actually paying, make the opposite entry.

The other is that the property company will also charge a handling fee when collecting money, and the income and corresponding taxes and fees should be confirmed for the service fee charged.