Step-by-step explanation:
Here, office expenses A/c is debited because it’s an expense for the business, and all the expenses are debited as per the golden rule for nominal accounts.
On the other hand, the bank account is credited because by making payments of such expense the bank(assets) of the business decreases, and a decrease in assets is recorded on the credit side as per the modern approach for assets.
Another aspect is that by making payments, what’s flowing out of the bank, cash? What goes out is credited as per the traditional approach for real accounts.
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