When Li Ping came back from a business trip, she reimbursed her travel expenses 2 10 yuan, and the overspending 10 yuan was settled in cash. Accounting subjects?

When Ping Li came back from a business trip, he was reimbursed for the travel expenses of 2 10 yuan, and the overrun of 2 10 yuan was settled in cash. The accounting entries are as follows:

1. When Li Ping borrowed money before going on a business trip:

Debit: other receivables-Liping 2 10

Credit: Cash on hand 2 10

2. Overexpenditure after business trip 10 yuan settlement:

Debit: management expenses, sales expenses, etc. 220

Credit: other receivables 2 10

Cash on hand 10