How to calculate the tobacco and alcohol purchased by the company?

If the company buys alcohol and tobacco to entertain customers,

Borrow: management expenses-business entertainment expenses,

Credit: cash on hand and other subjects.

If the tobacco and alcohol purchased by the company are distributed to employees as benefits and accrued,

Borrow: management fees and other subjects,

Loan: Payable salary-welfare expenses.

At the time of distribution,

Borrow: Payable staff salaries-welfare expenses,

Loan: bank deposits and other subjects.