The renovation cost of the canteen is included in the long-term deferred expenses, and it will be amortized the next month after the renovation.

debit: long-term deferred expenses,

loan: accounts payable,

loan; Bank deposits,

loans: payable to employees' salaries, etc.,

amortization starts after renovation:

loans: management expenses-welfare expenses,

loans: payable to employees' salaries-welfare expenses,

loans: long-term deferred expenses.