For employees' transportation and meal allowances, which chart of account should I input them in?

These employees will undergo training so they still won't be getting their regular pays, instead, they will be provided with transportation and meal allowances per day. In which account do I input the transportation and meal allowance expense -- salaries expense? They will be given cash advances for these on a per diem basis. Or do you have any other suggestions for this situation? Thank you in advance!