How to make accounting entries to solve the problem of giving away meal cards in small hotels? thank you

When giving away, you can enter the following contents:

Debit: Operating expenses

Loans: estimated liabilities

Upon recovery:

Debit: estimated liabilities

cash

Loan: income from main business

Unrecovered shopping vouchers should be cancelled regularly, as follows:

Debit: estimated liabilities

Credit: operating expenses

If the occurrence and write-off of "estimated liabilities" are frequent, the account should be checked regularly.