What will be the journal entry for any direct expenses in the books of accounts?

1

Direct expenses a/c                                             Dr.

                           To Trading a/c

2

Trading a/c                                                           Dr.

                 To Direct expenses a/c

3

Direct expenses a/c                                             Dr.

                            To Profit & Loss a/c

4

Profit & Loss a/c                                                  Dr.

                     To Direct expenses a/c

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