Which entry is correct??

Paid Rs200 towards coffee expenses. The amount is payable out of "X" project.

1)Cash a\c Dr     200

"X" ac\c CR     200

2)"X" a\c Dr 200

  Coffee expenses a\c 200

OR

CAsh a\c Dr 200

Coffeee expenses a\c  cr200

Actually I want to know the coffee expenses from "X" Project.

Which one is correct First  or the second one.