Which accounting subject should the photography expenses of the food factory be placed in?

If it is used to promote products, it is recorded as sales expenses-advertising expenses.

Debit: sales expenses-advertising expenses.

Loan: Cash on hand (or bank deposit)

If it is used to promote corporate image, it will be recorded as management fee-advertising promotion fee.

Borrow: management fee-advertising fee.

Loan: Cash on hand (or bank deposit)

If it is used for other purposes, it is recorded as administrative expenses-office expenses.

Borrow: management expenses-office expenses

Loan: Cash on hand (or bank deposit)