Company's sponsorship

A company sponsors a trip to their dealer ( who increases company's sales )  total cost to company is Rs 1 lac for flight tickets ,Rs 50,000  for hotel ,15,000 for meals  ,Rs 25,000 for sight-seeing and other expenses so the company have to prepare  a separate ledger accounts for all hotel exp ,flight, food ??? And then transfer their balance to sponsorship account ??? Or directly debit the  sponsorship account