Li Ping came back from a business trip to reimburse travel expenses 2 10 yuan, and the overrun 10 yuan was settled in cash. The accounting entries are as follows:

1 When Li Ping borrowed money before going on a business trip:

Debit: Other receivables-Liping 2 10

Credit: Cash on hand 2 10

2. Overexpenditure on business trip 10 yuan and settlement:

Debit: management expenses, sales expenses, etc. 220

Credit: other receivables 2 10

Cash on hand 10