in the case of entertainment customers, it can be included in business entertainment expenses

debit: management (sales) expenses-business entertainment expenses

credit: cash on hand

in the case of company employees having a dinner, it can be included in welfare expenses

entry

debit: management (sales) expenses-welfare expenses

credit: inventory.

loan: cash on hand

loan: management (sales) expenses-welfare expenses

loan: salary payable to employees-welfare expenses.