Journal entry of : rajan, employee submitted travellung bill of 4750 against an advance of 5000,balance refunded

Dear Student
                                                             JOURNAL

Particulars	L.F.	Debit	Credit
Travelling Expenses A/c                          Dr.		4750
To Advance to Dev			4750
(Being employee's expenses reimbursed by adjusting through advance )

Balance of advance to employee i.e. 250 (5000-4750) will be shown as assets in balance sheet.
Regards