Which accounting subject should the property charge water and electricity fees to the residential shops?

If the property company collects the water and electricity charges from the residential shops, it is suggested to charge them to other accounts payable, such as 1. Collect utilities from residents' shops;

Debit: bank deposit/cash on hand;

Loan: other payables: XX owner;

2. Pay utilities on behalf of residential shops:

Debit: other payables: XX owner;

Loans; Bank deposit/cash on hand;