Which option correctly reflects zero dollar expenses in accounting entries?

To accurately reflect zero dollar expenses in accounting entries, it's essential to understand the nature of debits and credits in the accounting system. When recording entries, expenses typically involve debiting an expense account to indicate an increase in expenses, while the corresponding entry may involve crediting a cash or liability account to show a decrease in assets or an increase in liabilities.

The correct approach for zero dollar expenses is to treat the debit part of the entry as it would normally be done, allowing for a record of the transaction that indicates where the expense would have been applied had there been a charge. So, when there are no actual expenses incurred, the debit should still be recorded in the same way, reflecting the normal procedures of accounting while showing that zero dollars are being transacted.

This method maintains the integrity of accounting records and keeps them in alignment with established accounting practices, which is crucial for accurate financial reporting. Other options suggesting negative amounts or entering zero as part of the credit do not align with standard accounting procedures for documenting expenses and would not accurately represent the transaction, potentially causing confusion in financial records.