Borrow: overhead-travel expenses

Credit: Cash on hand

Secondly, employees borrow money in advance.

Debit: Other receivables -XX

Credit: Cash on hand

Step 3 compensate

(1) money spent

Borrow: overhead-travel expenses

Credit: Other receivables -XX

(2) If it is not spent, return the cash.

Debit: Cash on hand.

Administrative expenses-travel expenses

Credit: Other receivables -XX

4. The employees also paid the money.

Borrow: overhead-travel expenses

Credit: Cash on hand

Other receivables -XX