职工张某出差回来，报销差旅费2 800元，余款退回企业（原职工张某出差预借差旅费3 000元，企业以现金支付。）。则下列选项中正确的是（      ）。Employee Zhang returns from a business trip and reimburses 2,800 yuan for his travel expenses. The balance is returned to the enterprise (employee Zhang's advance travel expenses were 3,000 yuan, and the enterprise paid in cash.) The correct one of the following  is (  ). A.
借：销售费用      2 800     库存现金        200    贷：其他应收款   3 000
Debit: Selling expenses  2 800       Cash on hand         200       Credit: Other accounts receivables    3000 B.
借：管理费用      2 800    库存现金        200    贷：其他应付款    3 000
Debit: Administrative expenses  2 800       Cash on hand               200       Credit: Other accounts payables         3000 C.
借：管理费用      2 800    库存现金        200    贷：其他应收款   3 000
Debit: Administrative expense  2 800       Cash on hand              200       Credit: Other accounts receivables      3000 D.
借：销售费用      2 800    库存现金        200    贷：其他应付款   3 000
Debit: Selling expenses  2 800       Cash on hand        200      Credit: Other accounts payables    3000