| A | B |
|---|
| Write a check--Credit? | Cash in Bank |
| Receive a cash payment--Debit? | Cash in Bank |
| Receive a cash payment--Credit? | A/R |
| Make a payment on account--Debit? | A/P |
| Make a payment on account--Credit | Cash in Bank |
| Owner invests cash--Debit? | Cash in Bank |
| Owner invests cash--Credit? | Capital |
| Receive cash for a service--Debit? | Cash in Bank |
| Receive cash for a service--Credit | Revenue |
| Buy equipment on account--Debit | Equipment |
| Buy equipment on account--Credit | A/P |
| Pay rent--Debit | Rent Expense |
| Pay rent--Credit | Cash in Bank |
| Owner invests furniture--Debit | Furniture |
| Owner invests furniture--Credit | Capital |
| Sent a bill for services--Debit | A/R |
| Sent a bill for services--Credit | Revenue |
