Answer / v p narasimhan

It can be
Office up keeping maintenance a/c Dr
To Cash/Bank a/c Cr

In case if it has to be Capitalized (huge amount)

Capital Expenditure a/c dr
Cash/Bank Cr

Answer / iftekar

Expenses A/C Dr
To Cash A/C

Answer / krishna murthy

It can be either an obsorbed expense a/c or capital account
based on the amount incurred.

1) Expense a/c ( office maint/Repair Maint) Dr
Cash/Bank A/c Cr

2) Capital Expense A/c. Dr
(Work in Progress to Capital A/c incase of Running work)
Bank A/c.Cr.

Answer / guest

interior designing dr XXXX
to cash XXXX

Answer / suraj thapa

There is Two option,If question is trying to say the amount
has already been spent in concern heading .Then answer is
Interior Designing Dr xxxxx
To Cash XXXXX

OR If the amount has been only provisoned then it will be
like this
Bank/Cash Dr xxxx
To Interior Designing xxxx

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