The unit canteen is separately accounted for, recharged to the employees on a monthly basis, part of which is transferred to a spending card at the end of the year, and the rest is carried forward to the next year, how are the canteen accounts accounted for? 1. Appropriation: Borrow: other receivables - canteen reserve 100,000

Credit: bank deposit 100,000

2. Expenses such as groceries: Debit: Employee's salary payable 90,000

Credit: Other receivables - canteen reserve 90,000

3. Recharging for employees: Debit: Other receivables - canteen reserve 150,000

Credit: Other payables 150,000

4. Payables 80,000

Credit: Other receivables - Cafeteria reserve 80,000

Meanwhile: Borrow: Other receivables - Cafeteria reserve 80,000

Goods: Employee remuneration payable 80,000

5. Accounts receivable - cafeteria imprest 60,000