What subjects are included in the accounting treatment of the decoration fee and the purchase of TV sets, tables and beds in the preparatory period of renting hotels, and how to make accounting entrie

What subjects are included in the accounting treatment of the decoration fee and the purchase of TV sets, tables and beds in the preparatory period of renting hotels, and how to make accounting entries? Decoration expenses are included in the subject of "long-term prepaid expenses", televisions can be included in the subject of "fixed assets", and tables and beds can be included in the subject of "low-value consumables". The entries are as follows:

1, decoration cost:

Borrow: Long-term deferred expenses

Loan: bank deposit or other subjects

2. TV;

Borrow: fixed assets

Loans: bank deposits

3. Tables and beds. ：

Borrow: low-value consumables

Loans: bank deposits