Accounting treatment of hotel's payment of utilities

Accounting treatment of hotel's payment of water and electricity charges,

When paying utilities,

Debit: other payables,

Loans: bank deposits, etc.

Later, I received a utility bill.

Borrow: management fee-utilities,

Borrow: sales expenses-utilities,

Borrow: main business cost,

Borrow: tax payable-value-added tax payable-input tax General taxpayers can deduct the input tax when they receive special tickets.

Credit: other payables.