What is the first step to enter a business lunch paid for with the company debit card?

The first step to enter a business lunch paid for with the company debit card is to click the Global Create button. This button serves as a quick access point to initiate various transactions in QuickBooks Online, including expenses. When you click the Global Create button, you have the option to select 'Expense' which allows you to record the payment for the business lunch.

Accessing the Banking section or the Sales tab does not directly provide the functionality to enter an expense transaction like a business lunch. Similarly, navigating to Reports is not relevant at this stage, as reports are used for reviewing financial performance rather than entering transactions. Therefore, starting with the Global Create button is the most efficient and correct approach for recording this type of expense.