Entity A, a government entity, grants a 10,000 cash advance for the traveling expenses of an employee. The employee liquidates 8,000 of the cash advance and remits the excess cash advance of 2,000. After recording the grant of cash advance and the liquidation thereof but before adjustment for the collection of the excess cash advance, how much is the recorded expense in the books of account?

A. 2,000

B. 10,000

C. 0

D. 8,000