How to deal with the elevator maintenance fees and utilities charged by the property company?

Unified collection of all fees and full delivery to the hydropower department and elevator maintenance company, accounting entries when collecting and paying:

At the time of collection:

Debit: Cash on hand.

Loan: other payables-collect elevator maintenance fees and utilities.

Spending time:

Borrow: other payables-collect elevator maintenance fees and utilities.

Loan: Cash on hand or bank deposit.