Question

paid cash to mr sanjay towards advertisement charges

Answer 1

Advertisement A/c Dr.

To Cash A/c

Answer 2

Journal entry for your question is—-

Advertisement a/c— dr.
To cash a/c-
(Being advertisement expenses paid in cash)

As we are making payment to sanjay who had done our advertisement but we cannot debit SANJAY because ADVERTISEMENT is our indirect expense.
So, we have to debit advertisement a/c