Write it down as' accounts payable-welfare expenses' or' management expenses-welfare expenses'.

Borrow: management fee-welfare fee

Loan: Payable salary-welfare expenses.

Borrow: management fee-welfare fee

Loan: Payable salary-welfare expenses.

Borrow: Payable staff salaries-welfare expenses

Loan: Cash on hand (bank deposit)

)

Borrow: Payable staff salaries-welfare expenses

Loan: Cash on hand (bank deposit)

)