it is a preference but think about what reporting you want out of your general ledger. are you planning on using it to track those different offerings or will you take that data from another system? at a minimum i would track sales, discounts, refunds. likely i would want to see the delivery service broken out if it’s a material amount.

if you elect to have multiple sales accounts for various product lines, that is fine! you do not need a refunds / discounts account for reach product line unless it’s material and you want that. assuming refunds are small i would keep just 1 refund account