Joke Collection Website - Blessing messages - How does the bank charge for short messages?

How does the bank charge for short messages?

1, SMS fee has been collected.

Debit: bank deposit

Loans: other business income

2. Pay the SMS fee

Debit: Other business expenses.

Loans: bank deposits

If it belongs to the SMS fee generated by your company.

Debit: operating expenses (or management expenses)-communication expenses Loan: bank deposit.