How to make an account of the prepaid card given by the hotel to customers?

How to charge the prepaid card given by the hotel to customers;

The hotel gives the customer a prepaid card. If it is a prepaid card, on the one hand, it is treated as a promotional gift, on the other hand, it is confirmed as a prepayment.

Debit: sales expenses-gift expenses

Credit: accounts received in advance

The hotel gives the customer a prepaid card. If it has nothing to do with our business, then

Debit: sales expenses-gift expenses

Loan: cash on hand (or bank deposits, accounts payable and other subjects)