How to deal with the electricity fee of the property company?

If the property company is profitable when collecting and paying the electricity fee, then;

1. When paying the electricity fee of the power company:

Borrow: main business cost,

Taxes payable-VAT payable-input tax,

Loan: bank deposit.

2. When charging the owner's electricity fee:

Borrow: cash or bank deposit,

Loan: income from main business,

Taxes payable-VAT payable-output tax.