Advertisement expenses

I've notified that One of my client is paying to Advertising Authority directly from his Bank A/c.

While passing Bank Entries I've notified those entries & I asked to my client to produce me Receipts of those Advertisment Amount & he said that, the advertiser did not gaved him any reciept. So, My Question is do I pass all those entries to his Capital A/c or there is some other Way?

Please help me!!!

Regards

SYED SHAFEEQ AHMED