Vinyl expenses

sir, are u sure is it repairs and maintenance exp 

When credit transaction

Repair & Maintenance A/C Dr 

To Supplier A/C

(Being Expenses incurred for .............)

At the time of payment 

Supplier A/C Dr

To Cash/Bank A/C

(Being Amount paid to Supplier for Exp......against Invoice. No..........)

When cash transaction

Repair & Maintenance A/C Dr 

To Cash/Bank A/C

(Being Amount paid to Supplier for Exp......against Invoice. No..........)