How does 500 yuan write accounting entries to pay the insurance premium paid this month in cash?

I. Production, manufacturing and processing enterprises

1. The insurance premium paid for the agent management personnel shall be: management fee-insurance premium of 500.

2. Insurance premium paid for sales personnel, from: sales expenses-insurance premium of 500.

3. Insurance premium paid for workshop management, from: manufacturing cost-insurance premium 500.

4. Insurance premium paid for production workers, from: production cost-insurance premium 500.

Second, business circulation enterprises.

1. The insurance premium paid for the agent management personnel shall be: management fee-insurance premium of 500.

2. Insurance premium paid for business, warehousing and sales personnel: operating expenses-insurance premium 500.

Third, the construction and installation enterprises

Borrow: Project Construction-Indirect Costs-Insurance 500 yuan.