Accounting entry pls guide me

1. Transportaion Charges A/c Dr.

                         To XYZ ( transporter)

2. Labour Charges A/c Dr.

                 To Ashwin Industries

If transportation charges incurred by company then it should be directly debited to Freight local a/c.

Friends.Thanks for your reply 

1) The expenses incured to accounting book like the journal entries

Transportation charges a/c dr

          To Ashwin industries A/c 

( being the transportation charges for local goods trf to ashwin industries )

2 Then make the payments entries

  Ashwin industries a/c dr

    To Bank a/c