While booking cost for a subsidiary company

Dear Gurus,

I am a parent company accountant, got an invoice for my subsidiary. How can I treat this in my books of Accounts.

Like I will Dr Cost/Exp & Cr Supplier

Then I will book a Debit Note in my system like Dr. My Subsidiary & Cr Cost/Exp & also raise the debit note to my subsidiary so that he can pay me off at the end of year.

Kindly provide your valuable advice or rectify me if I am wrong. Also I am going to pay the same in my books(for information)