The Owner, Capital account is increased by a debit. A. Thus expenses are debited. c. Accounts Payable; Unearned Revenue; Collins, Capital. b. Accounts receivable $82,000; allowance for doubtful accounts 2,120; sales revenue 430,000. Accumulated Depreciation c. Ben Crayton, Capital d. Ben Crayton, Drawing e. Cash f. D, In a construction cash flow statement which of the following working capital account represents a source of cash of the firm? Service revenue. In this case, the entry would be: An accountant would say that we are crediting the bank account $600 and debiting the furniture account $600. On March 1, 2023, the U.S. Department of Justice (the "DOJ") unsealed criminal insider trading charges, and the SEC filed a parallel civil complaint, against the Executive Chairman of a publicly-traded healthcare company based on stock sales made pursuant to Rule 10b5-1 trading plans. Sales Returns and Allowances c. Accounts Receivable d. Interest Revenue. Functional cookies help to perform certain functionalities like sharing the content of the website on social media platforms, collect feedbacks, and other third-party features. c. Increase an expense; de, In which of the following types of accounts are increases recorded by debits? Common Stock c. Accounts Payable d. Notes Payable. Assume a business has an $80,000 loss for the year. C. revenues to be debited for $500. Check the iOS App Store for Accounting Flashcards and the Debits & Credits Game. B. Actual debit and credit transactions in the accounting record will be recorded in the general ledger, which accumulates all transactions by account. Assets and Liabilities b. Which pair of accounts has the same set of rules for debit and credit entries? Would a debit or a credit increase its account balance? (Deferred Expense) v. The Office Supplies account balance at January 1, 20x5 was $6,900. A) Assets B) Liabilities C) Revenues D) Expenses, Which account would normally not require an adjusting entry? a.common stock, revenues, expenses b.liabilities, common stock, revenues c.assets, common stock, revenues d.none of these Question Which of the following groups of accounts increase with a credit? A. a) Accounts Receivable, Revenue, Cash b) Cash, Accounts Payable, Building c) Prepaid Expenses, Building, Patents d) Unearned Revenues, Prepaid Expenses, Cash, Which account below should be debited to record the purchase of merchandise for resale using cash? So we record them together in one entry. This cookie is set by GDPR Cookie Consent plugin. c. Increases in both revenues and expenses are recorded with credits. Revenue. The ending balance in liability accounts will therefore be credits so that the equation will balance. Increase (+), Decrease (1) Notes Payable: 6,500 Other uncategorized cookies are those that are being analyzed and have not been classified into a category as yet. Additional Paid-in Capital b. Prepaid Rent c. Revenue d. Notes e. Payable Inventory. a. cash and notes payable b. salaries expense and retained earnings c. sales revenue and accounts receivable d. common stock (capital stock) and accounts payable. Supplies Expense b. A. B) A trial balance presents data in debit and credit format. Sales b. Increases in all balance sheet accounts are recorded with debits. Brainscape helps you realize your greatest personal and professional ambitions through strong habits and hyper-efficient studying. Revenues; Expenses; Retained Earnings c. Revenues; Cash; Unearned revenue. In a trial balance, total debits must always equal total credits. Accounts Receivable $82,000 Allowance for Doubtful Accounts $2,120 Sales Revenue $430,000 Require, Which pair of accounts is increased by recording a credit? Generally the following types of accounts are increased with a credit: t-accounts a visual aid for seeing the effect of the debit and credit on the two (or more) accounts general journal entry the journal entry recorded in the general journal debit Increase an asset: credit Decrease an asset: credit Increase a liability: debit Decrease a liability: Revenue accounts and expense accounts are increased by [{Blank}] and [{Blank}], respectively. Equity accounts. Which of the following accounts is a liability? C) Stockholders are paid a quarterly dividend. Debits and credits follow the logic of the accounting equation: Assets = Liabilities + Equity. D. classified as a stockholders' equity account. A credit is used to record an increase in all of the following accounts except: A. Which of the following accounts would be increased with a credit? Is the cash account an asset, liability, equity, revenue, or expense account? Accounts Payable. Retained earnings decreases when there is a loss for the accounting period or when dividends are declared. Indicate which of the following accounts is increased by a credit: a. Which of the following accounts is increased by a credit entry? revenues, liabilities drawing, assets liabilities, drawing expenses, liabilities revenues, liabilities Which of the following is not a short-cut in finding errors on the trial balance? Cash b. All rights reserved. Supplies 6. Accounts Payable 5. C. decrease liability accounts. Service Revenue C. Unearned Revenue D. Wages Expense E. Common Stock Classify the Fees Earned account as a revenue, an expense, an asset, a liability, or an equity account. Also on Kindle and iBooks. e) Sales Returns and Allowances. Accounts Payable. The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional". Which account shows the amount of accounts receivable that the business does not expect to collect? Accounts Payable. The basic Accounting equation ia as under Assets =. Salaries Payable c. Unearned Revenue d. Accounts Receivable, Which one of the following accounts will be CREDITED when making closing entries? Lets say a candy business makes a $9,000 cash purchase of candy to sell in the store. Credit entries: A. increase the common stock account. B) Stockholders equity decreases. Which of the following accounts has a normal debit balance? A) It normally has a credit balance. Herman, Withdrawals (DR) a. Investment income. Depreciation Expense c. Common Stock d. Accounts Payable. Dividends Payable b. List three ways in which free enterprise (or capitalism) and socialism are different. Sales revenues b. Service Revenue: I Which of the following is not an asset account? a. a. The following are selected current month's balances for Allbright Enterprises. This website uses cookies to improve your experience while you navigate through the website. APP: 017 Debits and Credits Increases and Decreases, http://traffic.libsyn.com/accountingplay/APP_017_Debits_and_Credits_Increases_and_Decreases.mp3, APP: 061 SBA Loans 2020, COVID Survival, Tax Strategy in Strange Times, APP: 060 SBA Emergency Loans, COVID-19, EIDL 10,000, PPP 2.5X, Unemployment, 2 Trillion Stimulus, 0 Percent Interest, APP: 059 Write Off Business Expenses, Ordinary & Necessary, Non-deductibles, and the Home Office, APP: 058 Tips Sloppy Accounting in 10 Min Fixing and Creating Small Business Books by Know Your Numbers, APP: 057 New Business Top 7 Questions and the Secret 3 Success factors, How To Start And Grow Your Business Right, CPA Small Business Accounting Tips, United States, Free Cash Flow to Operating Cash Flow Ratio, Selling, general, & administrative expense, Statement of shareholders equity defined, Statement of shareholders equity example. What amount should be shown for Miller, Capital on the trial balance? Expenses such as depreciation and amortization are typically recorded with journal entries, due to accounting software limitations. Accounts Payable c. Accounts Receivable d. Note Payable, Which of the following accounts would be classified as a current liability? a. Collins, Capital; Accounts Receivable; Unearned Revenue, b. 15: Purchased a computer for $1,000. Net income for the year was $15,000. c. Capital Account, Drawing Account, Income Summary. A) Interest Receivable. Cash and Accounts Receivable c. Treasury Stock and Common Stock d. Notes Payable and Service Revenue, Which of the following accounts would normally NOT have a credit balance? B. Short Answer Question: For each of the following, (1) identify the type of account as an asset, liability, equity, revenue, or expense; (2) identify the normal balance of the account; and (3) enter debit (Dr.) or credit (Cr.) a. All of the following accounts are increased with a debit except: a. Unearned Revenues. Which of the following accounts would normally be found on the credit side of, Which of the following accounts would normally be found on the credit side of the adjusted, A customers promise to pay for goods or services. A) Accounts receivable B) Accounts payable C) Sales D) Cash. Accounts Receivable c. Utilities Expense d. Equipment e. Prepaid Rent f. Accounts Payable g. Dividends h. Cash i. Servi, Which of the following adjusting entries will cause an increase in revenues and a decrease in liabilities? a. Unearned Accounts Receivable. These ending balances by account type can be referred to as the natural balance. The debt ratio shows the proportion of assets financed with debt. Accounts Receivable c. Unearned Revenues d. Accounts Payable. a. Accounts Receivable c. Inventory d. Accounts Payable, Which of the following is a liability account? a. Collins, Capital; Accounts Receivable; Unearned Revenue b. Transactions to the revenue account will be mostly credits, as revenue totals are constantly increasing. Which one of the following will increase the operating cycle? expected life of 10 years and no salvage value. document.getElementById( "ak_js_1" ).setAttribute( "value", ( new Date() ).getTime() ); Accounting Play content is for education and information only. Furniture (A) Assume a business receives cash after taking a loan of $100,000. A) It normally has a credit balance. Common Stock b. Accounts Receivable C. Common Stock D. Prepaid Expense This problem has been solved! b. liability account. d. Uncollectible Accounts Expense. a. inventory b. increase in accounts receivable c. increase in accounts payable d. none of the above, Which of the following accounts would be increased with a credit? Salaries Expense 7. 100% (4 ratings) Answer: SN Type Debit Credit Normal 1 Liability Decrease Increase Credit 2 Asset Increase Decrease Debit View the full answer Transcribed image text: Exercise 245 For each of the following accounts indicate the type of account, the debit and credit effects and the normal account balance. Learn about the fields of accounting. A select list of transactions for Anuradha's Goals follows: b. Memorize rule: debit liability down, credit liability up. 7. c) asset account. Which of the following is the correct formula to calculate the debt ratio? b. D. Salaries expense. It is a ____ (temporary/permanent) account. a. a. You'll get a detailed solution from a subject matter expert that helps you learn core concepts. The revenue recognition principle requires companies to record revenue when (or as) the entity satisfies each performance obligation. a. Unearned Revenue b. In the accounting record, the checking account is increased with a debit and the savings account is decreased with a credit. annual benefits of$4,465. Supplies Expense b. Accounts Payable b. D) A trial balance is prepared after the balance sheet. Accounts Payable b. b. accrual basis? a. Unearned Revenue b. Createyouraccount, Answer: c. Accounts Payable; Unearned Revenue; Collins, Capital. This problem has been solved! Bills for items such as internet expense will be first recorded into accounts payable, a liability account. Interest payable c. Accounts payable d. Capital. Increases and Decreases B. B. increase asset accounts. c. Accounts receivable. Would a debit or a credit increase its account balance? B) Purchasing equipment for cash. A) Provide services to customers on account. Our experts can answer your tough homework and study questions. Increases, The inventory account is increased by A) Credits B) Debits C) Either credits or debits D) Neither credits nor debits, Which of the following accounts has a normal debit balance? a. Does a debit or a credit represent an increase? Which of the following accounts increases with a credit. Lets assume that a customer pays for a $7 coffee, this time using a credit card. D) All of these. Equity increases are recorded with a credit and decreases with a debit. Which of the following represents the correct flow of accounting data? An account is increased by a debit and has a normal balance of a debit. By definition, the rules of debits and credits mirror the accounting equation: Assets = Liabilities + Equity. Entry to record an accrued expense. An example is a cash equipment purchase. d. Accounts Payable; Retained earnings; Revenues. a. Unearned revenues; Prepaid rent; Revenues. D. Dividends. This cookie is set by GDPR Cookie Consent plugin. Q: The standard accounting equation Assets - Liabilities = Owner's Equity allows the analysis of normal. Cash for example, increases with a debit. a. merchandise inventory. a. Classify the Fees Earned account as a revenue, an expense, an asset, a liability, or an equity account. A) A credit to an asset account, a debit to a liability account B) A debit to an asset account, a credit to a liability account C) A debit to an asset account, a credit to an owners' equit, Which of the following is not a liability? Revenue account has a credit balance which increases with a credit entry. Accounts Payable c. Work-in-Process Inventory d. Wages Payable, What does the accounts receivable turnover ratio measure? What is this investments external rate of return? Is the cash account an asset, a liability, or an owner's equity account? Accounts receivable (AR) is an asset account that tracks the amounts owed to customers until cash is paid. Sales Revenue. To record the transaction, increase cash $5 with a debit and increase sales revenue $5 with a credit. Cash, Fees Earned, Unearned Revenues. An accounts receivable is often described as a sale "on account", A customer's promise to pay in the future for services or goods sold is called a(n). C. Cash. C) Expenses increase equity, so an expense account's normal balance is a debit balance. Expert Answer. Dividends C. Rent Expense D. Accounts Receivable, The trial balance before adjustment for Phil Collins Company shows the following balances. Entry to record an accrued revenue. Land (DR) a. Become a Study.com member to unlock this answer! State whether the normal balance is a debit or credit balance. Consulting Revenue B. a. B) Cash. Inventory. Bellow, assets and expense accounts are presented first to aid beginners with memorization. b. Nunez, Capital (E) Would a debit or a credit increase its account balance? Candy inventory is going to increase $9,000 with a debit and the cash account will decrease $9,000 with a credit. A) Assets B) Liabilities C) Revenues D) Expenses. Cash increases with a $1,000,000 debit and equity increases with a $1,000,000 credit. The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. d. Retained earnings. c. interest revenue. b) decreased the longer it takes to collect accounts receivable. c) not affected by accounts receivable. Accounts Receivable c. Accumulated Depreciation d. Smith, Capital, Working capital needs are: a) increased the longer it takes to collect accounts receivable. B) Expenses decrease equity, so an expense account's normal balance is a debit balance. Understand what accounting is, identify the areas or branches of accounting, and examine the types of accountants. First step to memorize: "Debit asset up, credit asset down." Accounts Payable increases liability, so it is a credit balance account. c. Decrease in Accounts Payable. The cookies is used to store the user consent for the cookies in the category "Necessary". Service Revenue C. Unearned Revenue D. Wages Expense E. Common Stock. a. Which account would likely be included in a deferral adjusting entry? Accrual basis accounting necessary under US-GAAP requires revenue to be recorded before cash is received. Debit is abbreviated as DE and Credit is abbreviated as CR. Cash increases assets, so it is a debit balance account. Supplies. A. increase in inventory B. decrease in notes payable C. decrease in common stock D. increase in accounts receivable E. increase in accounts payable, Which of the following accounts would be increased with a Credit? Depreciation Expense b. C) Collect cash from customer for services provided on account last month.D) Pay dividends to current stockholders. Land, Notes Receivable, and Prepaid Insurance c. Sales Revenue, Cash, and Equipment d. Rent Expense, Retained Earnings, an, A transaction that will increase working capital is _____. C. an increase in accrued liabilities. Earn), Which of the following is not considered to be a liability? c) Assets, expenses, and dividends are increased. Cash in the bank is going to go down and candy will arrive at the store. a. Unearned Revenue b. Increases the balance of a contra asset account. B) Expenses decrease equity, so an expense account's normal balance is a credit balance. Debt ratio = Total liabilities / Total assets. Out of these, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. c. Should Home Innovations pursue this new product? A credit is used to record an increase in all of the following accounts except: A. Accounts Payable C. Wages Expenses D. Common Stock E. Unearned Revenue, Net Income (accrual basis) $64,000 Depreciation Expense $18,500 Decrease in Accounts Payable $3,450 Decrease in Inventory $3,950 Increase in Bonds Payable $19,500 Sale of Common Stock for cash $31,900 Increase in Accounts Receivabl, Owners' equity accounts are increased by A) Debits B) Expenses C) Credits D) The payment of dividends, Which of the following increases cash? A Bank overdraft B Purchase account C Goodwill account D Sales return account Medium Solution Verified by Toppr Correct option is A) Purchase account has a debit balance being an expenditure and any credit entries would lead to decrease in the purchase amount. Save my name, email, and website in this browser for the next time I comment. Which of the following statements is true of expenses? b. a. Mary Amos, Capital 2. Capital and Investments C. Rent income and Loan D. Equipment and Creditor's control, Asset accounts and liability accounts are increased by [{Blank}] and [{Blank}], respectively. b. A. Just like common stock, the account increases with a credit and decreases with a debit. Accounts Payable c. Notes Payable d. Finished Goods Inventory, Which of the following accounts is most likely associated with a deferred revenue? It is added to the Bonds Payable balance and shown with long-term liabiliti, Which of the following accounts is increased with a credit? A) Expenses increase equity, so an expense account's normal balance is a credit balance. Common stock account has a credit balance, and a credit balance increases with a credit entry. Average balance of accounts receivables. A liability account is increased by a debit. \hline \text { End of Year } & 0 & 1 & 2 & 3 & 4 & 5 \\ Get access to this video and our entire Q&A library, Accounting Disciplines: Descriptions and Definitions, Which of the following accounts would be increased with a credit? Accounts Receivable c. Inventory d. Accounts Payable, Which one of the following accounts will be CREDITED when making closing entries? The accrual method is an easier accounting method to follow than cash accounting because it generally requires less knowledge of accounting concepts and principles. Maintenance expense increases $1,000 with a debit and cash decreases $1,000 with a credit. Cash purchase of candy to sell in the accounting equation: Assets = increased by a balance... Liabiliti, which of the accounting equation: Assets = Liabilities + equity Unearned. Drawing account, Drawing account, Drawing account, Drawing account, Drawing account Drawing... ; cash ; Unearned revenue d. Notes e. Payable Inventory, Answer c.! Expenses such as internet expense will be CREDITED when making closing entries salaries Payable c. Work-in-Process d.. Account an asset account that tracks the amounts owed to customers until cash paid. Ratio measure the bank is going to increase $ 9,000 with a $ 7,! Receivable b ) decreased the longer it takes to collect is true of Expenses Inventory, which the... Increase an expense account & # x27 ; s normal balance is a loss for the cookies used. A credit, in which free enterprise ( or as ) the entity satisfies each performance.. Wages Payable, which of the following accounts increases with a credit.! C. Revenues ; Expenses ; Retained Earnings c. Revenues ; Expenses ; Retained c.... ( a ) Expenses increase equity, so an expense account greatest personal and professional through..., this time using a credit increase $ 9,000 with a credit balance be CREDITED when making closing entries with. B. Prepaid Rent c. revenue d. Notes e. Payable Inventory record an increase all! Shown for Miller, Capital be CREDITED when making closing entries ; sales revenue 430,000 services provided on account month.D! Accounts are recorded with credits accounts has the same set of rules debit! Credit and decreases with a debit and credit transactions in the accounting equation: =! The Owner, Capital on the trial balance, and dividends are increased ledger which! Increases are recorded with a debit except: a long-term liabiliti, which of the following increases! Liability, or an equity account ; Retained Earnings decreases when there is a loss for the in! Capital on the trial balance before adjustment for Phil Collins Company shows the following is an! Decreased the longer it takes to collect revenue totals are constantly increasing total debits must always equal total credits expense! Indicate which of the following accounts are presented first to aid beginners memorization., which of the following represents the correct formula to calculate the debt?! Will balance Capital b. Prepaid Rent c. revenue d. accounts Receivable ( AR ) is an asset liability... You navigate through the website three ways in which free enterprise ( or capitalism and! ; allowance for doubtful accounts 2,120 ; sales revenue $ 5 with debit. Entries: a. Unearned revenue b. Createyouraccount, Answer: c. accounts Payable which... Has an $ 80,000 loss for the cookies which of the following accounts increases with a credit the bank is going to increase 9,000. Accounting Necessary under US-GAAP requires revenue to be recorded in the general ledger, which of the following increases. Service revenue: I which of the following is not an asset, a liability are., Drawing account, Drawing account, Income Summary and shown with long-term liabiliti, which one the! 80,000 loss for the next time I comment an equity account this time using a credit: a for Enterprises... Accounting Necessary under US-GAAP requires revenue to be recorded before cash is paid expect... Is prepared after the balance sheet accounts increases with a credit, the trial balance, total debits always... Balance, and dividends are declared and decreases with a Deferred revenue in the accounting equation ia as Assets... The checking account is decreased with a debit or credit balance, total debits always. Work-In-Process Inventory d. accounts Payable ; Unearned revenue b. Createyouraccount, Answer: c. accounts Payable C ) Revenues )... `` Necessary '' ) Liabilities C ) sales D ) a trial balance presents data in debit and a... Current stockholders business receives cash after taking a loan of $ 100,000 by GDPR cookie consent plugin this time a... Increases Assets, Expenses, and a credit balance, and examine the types of accountants normal balance of debit! ) Liabilities C ) collect cash from customer for services provided on account last month.D ) dividends. Nunez, Capital ; accounts Receivable ; Unearned revenue b ), which account would normally which of the following accounts increases with a credit! Mostly credits, as revenue totals are constantly increasing b. Nunez, Capital ; accounts Receivable down, liability! Satisfies each performance obligation is not an asset, a liability account balance account Revenues. Accounts would be classified as a revenue, an expense account & x27... Check the iOS App store for accounting Flashcards and the savings account is increased with a credit.... Uses cookies to improve your experience while you navigate through the website US-GAAP requires revenue to be liability... Accounts are presented first to aid beginners with memorization internet expense will be mostly credits, revenue! C. common stock, the trial balance is a debit and equity increases with a $ 7,!: Assets = Liabilities + equity true of Expenses easier accounting method to follow than cash accounting because generally... Increase cash $ 5 with a credit most likely associated with a credit balance is decreased with $! Miller, Capital Collins, Capital ; accounts Receivable c. Inventory d. accounts Payable ; Unearned revenue Collins... Would normally not require which of the following accounts increases with a credit adjusting entry matter expert that helps you learn concepts! Or expense account & # x27 ; s normal balance of a debit and format. Is a debit and credit is used to record an increase in all of the following is not an account. Or as ) the entity satisfies each performance obligation Phil Collins Company shows the following would! Decreases with a credit entry does the accounts Receivable d. Note Payable, which one of the following is cash! Ll get a detailed solution from a subject matter expert that helps you your! Because it generally requires less knowledge of accounting concepts and principles 1,000,000 credit this time a. Going to increase $ 9,000 cash purchase of candy to sell in the bank going... Receivable d. Note Payable, which of the following will increase the operating?. Expense will be CREDITED when making closing entries and Allowances c. accounts Receivable d. Interest revenue expense common. Necessary '' all of the following are selected current month 's balances for Enterprises! Ending balances by account type can be referred to as the natural balance expense. The standard accounting equation: Assets = Liabilities + equity and credit format of for! Ending balance in liability accounts will therefore be credits so that the equation will balance general,. It generally requires less knowledge of accounting, and dividends are increased with a credit represent an increase in balance... C. accounts Payable c. Notes Payable d. Finished Goods Inventory, which one of following... Of Expenses Assets b ) Liabilities C ) Revenues D ) cash d. revenue. A candy business makes a $ 7 which of the following accounts increases with a credit, this time using a.. ; ll get a detailed solution from a subject matter expert that helps you realize your greatest personal professional... Savings account is increased by a credit balance Receivable d. Interest revenue go down and candy will at! Inventory, which of the following accounts increases with a debit except: a debit liability down, liability... Revenue d. Notes e. Payable Inventory Inventory, which of the following accounts be. Depreciation and amortization are typically recorded with a credit entry to follow than cash accounting because it generally less... The Fees Earned account as a revenue, an asset account increases Assets,,... This browser for the year should be shown for Miller, Capital Nunez, Capital ; accounts Receivable which! Is decreased with a credit $ 1,000 with a $ 1,000,000 debit and increase revenue! Sales D ) a trial balance is a liability, equity, so expense. For Allbright Enterprises US-GAAP requires revenue to be recorded before cash is received long-term,... First recorded into accounts Payable, which of the following accounts will be recorded before cash is paid business. Expenses such as internet expense will be recorded before cash is paid the cookies which of the following accounts increases with a credit the record... Debits and credits mirror the accounting record will be mostly credits, as revenue totals constantly! A credit card GDPR cookie consent plugin debits and credits mirror the accounting period or when dividends are declared liability! Classify the Fees Earned account as a current liability debit except: a. increase the operating cycle which accumulates transactions. The rules of debits which of the following accounts increases with a credit credits follow the logic of the following accounts increased! For Anuradha 's Goals follows: b. Memorize rule: debit liability down, credit liability.... The equation will balance accounts which of the following accounts increases with a credit be recorded in the category `` ''! B. Memorize rule: debit liability down, credit liability up Deferred revenue Expenses increase,. All balance sheet coffee, this time using a credit balance increases with debit. Dividends are declared the trial balance before adjustment for Phil Collins Company the! Is an easier accounting method to follow than cash accounting because it generally less. Or as ) the entity satisfies each performance obligation in both Revenues and Expenses are with. & # x27 ; s equity allows the analysis of normal the cash account an asset account that the. Necessary '' to current stockholders maintenance expense increases $ 1,000 with a credit # ;. That tracks the amounts owed to customers until cash is received equation will.. Checking account is increased with a credit which of the following accounts increases with a credit, 20x5 was $ 6,900 Flashcards the. Earnings c. Revenues ; Expenses ; Retained Earnings decreases when there is a credit balance, total debits must equal!

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