Journal entry in reimbursement of expenses incurred in the conduct of audit?

Reimbursement expenses you keep track separetely with operational expenses

if our company pays the expenses the journal entry should be

(1)

Re-imbursement expenses a/c DR xxx

To cash a/c .... xxx

(2) As the same expenses we need to re-imburse this expenses from other ABC company

ABC company a/c Dr xxx

To Re-imbursement expenses A/c xxx

In the first Journal we debited the expenses and the second we same credited the expnenses.