3. The director of one of your clients, a limited company, has submitted some business expenses to you to be picked up in the company accounts. These are legitimate business expenses paid for personally by the director and are as follows: - Train costs to travel to see a customer: 25 - Subsistence costs while travelling for work: 12 - Subsistence costs taking a customer for a meal: f52 2 - Equipment costs for a new laptop: 1,200 (incl. VAT at a rate of 20% ) Please calculate and prepare the double entry to pick up these expenses on the accounts