Sent a cheque for $40 to help sponsor a local road race to aid the poor.

(This is not to be considered an advertising expense, but it is a business
expense.) Cheque 616.

i knoe that Cash is Credit BUT im not sure what EXPENSE is Debit?

The expense account that should be debited is the miscellaneous expense...

In this situation, when you send a check to sponsor a local road race, the appropriate account to debit would be the "Sponsorship Expense" account. So, let's break it down to understand why.

1. Identify the accounts involved:
- Cash: The account that represents the amount of money in your bank account.
- Sponsorship Expense: An expense account that tracks all the costs associated with sponsoring events, such as the road race.

2. Determine which accounts increase and which decrease:
- Cash decreases because you are writing a check to pay for the sponsorship.
- Sponsorship Expense increases because you're incurring an expense related to the road race sponsorship.

3. Apply the rules of double-entry accounting:
- To record a decrease in the cash account, you need to credit it. In this case, you should credit the "Cash" account.
- To record an increase in the sponsorship expense account, you need to debit it. Thus, you should debit the "Sponsorship Expense" account.

So, to reflect the $40 check as a business expense in your accounting records, you would make the following journal entry:

Debit: Sponsorship Expense - $40
Credit: Cash - $40

Please note that it's always a good idea to consult with a professional accountant or bookkeeper for accurate and personalized advice based on your specific circumstances.