What are the accounting entries for collecting property fees?

If the property fee is collected and then transferred to the institution that collects the property fee, it can be accounted for through other payables. Specific accounting treatment is as follows:

Borrow: bank deposit or cash on hand,

Loan: other payables-collecting property fees,

When carrying forward the property fee,

Borrow: other payables-collect property fees,

Loan: bank deposit or cash on hand.