How to deal with the expenses paid by the parent company before the establishment of the subsidiary?

For the expenses paid by the parent company before the establishment of the subsidiary, the subsidiary needs to make corresponding entries according to the expenses paid by the actual business, such as the rent paid by the parent company to the subsidiary, and make the following entries.

Borrow: management fee-rent,

Credit: other payables.

For the parent company, included in other receivables, the entry is,

Borrow: other receivables-paying rent on behalf of others,

Loan: bank deposit.