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Entry on payment of honororium

This query is : Resolved 

05 October 2023 An honorarium of 25000 p.m. to an officer posted in branch office is paid after recovery Rs. 200 towards Prof. tax and remitted to Head office and receive reimbursement for the payment made. what is the entry to be made in accounts of branch office and in ledger in HO accounts please.
kindly guide

21 January 2024 In the books of Branch :
Head office - Dr. 25000
Cash/Bank - Cr. 24800
PT - Cr. 200

In the books of HO:
Salary / Payroll Exp - Dr 25000
Branch Account - Cr 25000



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