A Disbursing Officer was granted a cash advance for the payment of hazard pay to all permanent personnel amounting to P110,000. The cash advance was liquidated on time. However, five (5) months after, the Auditor post-audited the payroll of hazard pay and noted the P4,200 overpayment due to error in computation. The employee concerned was made to refund. Settlement was made immediately and subsequently remitted the refund to the National Treasury.

Required: 1) Record the obligation

2) JE for the recognition of expense.

3) JE for the cash advance

4) JE for the liquidation.

5) JE when the refund was made.

6) JE when the refund was remitted to the BTr.