How do hotels make accounting entries when they bring vegetables into the kitchen?

The hotel brought vegetables into the kitchen to make accounting entries:

1. At the time of purchase, according to the invoice obtained.

Borrow: raw materials

Credit: cash on hand/bank deposit.

2. When collecting money, according to the outbound order

Debit: main business cost

Loan: raw materials

3. When you buy it manually, you can get it directly from the kitchen.

Debit: main business cost

Credit: cash on hand/bank deposit.