I had reported that the App is crying for a Payee field on the 'Add record' screen. If you will oblige that, then a Payee table to include unique PAYEE (No duplicates) with referential integrity may be desirable.
A User can know where the money goes from the App. If it is necessary to trace activities to assets, it's almost wields. For a hypothetical case:
Expense.weeding
Amount N10, 000 Cash
Payee's name: Simon
Location/Activity: Farm A
If we put Payee's name on notes, we loose the Farm name and vice versa. The possibility of saying Expense.weeding Farm A is there but that would bloat the size of the App.