{"id":16345,"date":"2021-09-21T00:26:46","date_gmt":"2021-09-20T21:26:46","guid":{"rendered":"http:\/\/www.assoalawimaroc.com\/?p=16345"},"modified":"2023-08-17T14:46:33","modified_gmt":"2023-08-17T11:46:33","slug":"debits-and-credits-in-accounting-examples","status":"publish","type":"post","link":"https:\/\/www.assoalawimaroc.com\/?p=16345","title":{"rendered":"Debits and Credits in Accounting Examples"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">How to Record Debits and Credits<\/a><\/li>\n<li><a href=\"#toc-1\">What are Credits and Debits?<\/a><\/li>\n<li><a href=\"#toc-2\">Visit the Bookstore<\/a><\/li>\n<li><a href=\"#toc-3\">Want More Helpful Articles About Running a Business?<\/a><\/li>\n<li><a href=\"#toc-6\">How to Enter Refund Credits in QuickBooks<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"252px\" alt=\"debits and credits\"\/><\/p>\n<p>Total debits must equal total credits in every transaction or journal entry. Debit always goes on the left side of your journal entry, and credit goes on the right. In double-entry bookkeeping, the left and right sides (debits and credits) must always stay in balance. <a href=\"https:\/\/www.digitalconnectmag.com\/a-deep-dive-into-law-firm-bookkeeping\/\">https:\/\/www.digitalconnectmag.com\/a-deep-dive-into-law-firm-bookkeeping\/<\/a> This entry increases inventory (an asset account), and increases accounts payable (a liability account). A company\u2019s general ledger is a record of every transaction posted to the accounting records throughout its lifetime, including all journal entries.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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WHxLMTOTcBzvHfxWerQdRs7t5WTTTTWhUppppoiaaaaIv0cBgT5HPkfmNbnP+q+Wv7X2ttPbiXMBS21TliYV8jIzW7Ez95ZmICkcn6L5CjwDxrC6ag+kyoQXiY0U2vcycpiV01fWDEZjbW19t+oGyZNyrtuW4PiZMtJDLYgnJboWClgyPwVbsRwOvTzyPTP8AqztDKVdrbYp+m7JtLbM1qc42zl5XntvOeXLToF9vg+VCgjkeeQeNcu01R0KiDIHE6nU6nWN6s6VViCR5cF1TNes2LpYPB7Z9MtpPt3H4XOJuNWtXmuzSXkXrGeSFARR\/i8eeAf8AT+br9SvSvdf2pnJ\/R6SDcOWWWWWZc9N8JHbk5LWFhCc\/fJfp268nzyPB5ZprgwNFsZQRG+TPG5m66cVUMzF+wRouiUfU3bkvpfH6fbq2Q2VtYtrr4TIxX2r\/AAbWVHYuiqfcCyKrgc8HgA8ccm0Hq7sfB7azuN9P\/TGTBZPceNbE3LM2altwxV349z2o2XnluBwWYlfHHPHnk+munBUHag6zqYnXSY1vogxNRosd0aCfPXmrTA7o3NtWea1tjcWTxE1hQkslC3JXaRR5AYoQSOfPB\/HzqTnd9743RUShuXeWcy1WOQTJDeyM08ayAEBgrsQG4Zhz9eCfz1Raa0GmwuzwJVOZwGWbLoXpT6o4n0+p7jxG4NnHceM3NUjqWa4yDUyqo\/YcOqMfJ\/Lj8PP4atcZ6w7J2zl7mU2T6UNho8jgr2Gs12z0trs1jqFlDSR+OgU\/KB83P1HHnlGtLsPaB3hmDSMzLDAqSzKjBWcNNHCiKxBClnlQdiD1BLcN16nLWw9DrVKk31ufSYV1OtV6rG7tLLc4T1u23FhdrQ7q9OUy+X2WntYqzFk5K0DoHDqJoVU9mVgD2BHfj5v7fXH+v+MhyHqDYzPp1WytD1Au1rNqjNkGUQJHI7lVYICW\/WfK\/wAvVlDdW+msHm8BhLj42TZktllyFs0BBYnEgEwEfB+IaKFerGUjzGvXoCSQedfVP0v3\/d+G9nbj8W4mlhLTRp3AtpVIAZx83vSJGF55PYEAg86oOGwZBc608SRvm1+Imyt22JkAXjgB3XWvy3rdjEvbNo7O2UMNtrZ+WjzSY57xnlu2hIrs0kzLyvheo4B45J8+AtflfWM5Ol6k0v6OCMeoWSq5At8Z2+C9mw83XjoPc59zrz8nHHPH4azMfpzvWSAWPspI0ONXLK0tiJA9Yq7Bl7MOSwhkIQfOep4XUTKbP3PgqbXsrjRDCgqks0qDn4iJpYuACSeVVuePK8cNw3jVrcPhT1Rr3knWfG6iatf4jp3dn0K3uI9drOH37tPe8O2o5F23t+rgJqclrkW4ooGhdu4QdCwYkDhuD\/4hqFH6n7cwmN3vgdo7Mno4zd1SpWhimyRlel7LB2YsU5k7N28crxz9Txqtz\/pjkcb9ijEWhkZMjAxtq0YgWjZSBLE8LszccRRSKzu3UDh+fuE6q4tgbqnNVa9SrI19+lRUv12NgcqpMYD\/ADBWbhmHIBVweOjcRbSwkBwO6NToDI5yuvfiG2PfpxA+S3Nn1e2HufGYgeo3pbJmsvhcfDi471PMvSS1Xi5EayxqjeQD5YEE8nwBwBT7M3r6Y4JpbO4fSyXI2ococjQkq5uasYEVg0ddgQwZVI+\/4bg+edZefZu5YYo7BoRGCWOKaKRLMUiyRyStEjBlYrwZEdOefBU88cefaf0\/3ZTgnt3aEUUVUze4Dcrh+IphDIQhfuVWTwSoIHJPJA5EhQwoaWgwD\/ydyuubSuXZokjsC+N9btu793dld4ZKvDDYytlrDxRA9E\/JRz5PAA8\/jr9wu88pg9q7i2fUgqvR3MtRLjSoWkUV5fdj6HkAfN4PIPjjjj66tLnpVuetavYmBYbmRq5GvjgK0sTV+00U0o5kaRCrBYW4BXjgMWK8KHhVPTneF29DQq4+vI9o1lrN8fXEczTlhCqSF+jM5RwADzyrcj5dTFTDmmGTYRyghV5aufNFzPOxWaACjyvYD6g\/jrrVb1i2XuLDYmp6s+mkm5cng6yUauTgzElOWWqhJjimCqQ5XsR3+8R9fJJOUyHpvlYq+PsYhpchFforcFlUjWopWD3bMZn9zqHh8qyt1Py8+OQD+Zn09yNPbeIzmO9qw1jHyW76pdgk9tlvyVQY1U9mTxEOw7Ds58\/lyqcPiMocbyYgkcwpU9rRktHhYr33p6pZbdWew+Sx9KHCY\/bSxxYLG1WJjoRowZeGPzO5Kgs5PLEfgOAN1lP+01Je9UsZv+rsaKtjamOtY23hDf8AcguLYeaSdi5iHUu8wY8IeSg58HWDo+nOSje9HuGs1UVKmTPeCxFKBbqQ92hfqWCkEpyp4JDeNVlXYW6rqxzVKVWavMtllnW\/AYR8OqvN+s79R1V0J7EHgj66qfQwb4BiwI36HVTFXEtkg6n00Wmx3rLeres1v1gv4YW5bU92UUviegjSevJAqe50PPRXXz189Pw58VW2PUIbc9Pd57EOHFn+l32f\/hXxHT4b4aZpPC9T37duPqvH9v0FLQ2huTJ1q9mjRjkS7bNGmPiY1exODGDHGpYGQ\/rYx8o\/x\/qfwmQenm67HuyxV6bVoarXns\/aFb4cQrOkDH3fc6c+5Ii9QS3zg8cEHVpp4ZtiRbLv\/LceR81DaViZHbzsVuMh6wbC3bVx9\/1G9KpM1uGhUipSXq2bkpx3o4gAhljVDw3AHJUjnj8BwBlYPUNK\/p1mvT6vgFihzGXgyiziyT8OI1YCLqwJbnt94tz4\/H66ptwbQ3FtYqM5SSvzPNUPSxFLxPD192NujHqy905U8Ecjxqn12lhqGX+H8MzqSARwvZcfWqg9bWI0UzEWqNHKVLmUxSZOpDMjz03laIToD5TuhDLyPHIPI10Hdnqrte3sSb0+2HsefA46\/fTI3Wt5R7rtIi8IsfKqEUfieCTwOfprmWmrqlBlVwc+bdpjy0VbKrqYLW710H0u9UMVsPF7m2\/uDZ53Di9z14K9iFcg1NlEblvvqjEgkj8vp9fJ1Lp+qu0tpb127vX009MxgbGGknazDZzMt5LqSx+2UPdFKcIZB455LAn7vB5npqDsJSe4ucCc2tzB3aTGik3EVGtAG7S3zXfqe8PT3M+k3qhj9k7BXbIlp46aQy5N7c1hvjk4ROwARFBJ4A5PPJPyjjPY31u22u2du09yemdbNZ7Z8Ps4W\/NfkjrgB+8fxFdR+tCN54DDt9Dx9TyMEj6a\/NZ2\/h1IAh0m86mdANZ4K04yoYIiwjQcZ0XS7frM9nMeomWXboX+n8Dwsht8\/Bdplk556D3Pu8ccL+fj6GPmvU3Abi9MsTs\/N7NefP4CBqeOzSXiipXaf3OrwBQGIUsgPP49vrrnmmrxgqLYIGhB1O4QOVu1VOxFR0ydQRpxM+q736l76u1\/+zvsLZ12aE5jLVxJdeMqJPsytLKKMT9f8UiTso58dPPknXBPpp9PxPn+3TXcNh24Zpa3eSfM+wlasazg524AeSaaaa0KlNNNNEXZf0TehX+ckv8Aufd\/5tP0TehX+ckv+593\/m1zrTVXQX\/3nf4\/6qfSh\/bbz+q6L+ib0K\/zkl\/3Pu\/82n6JvQr\/ADkl\/wBz7v8Aza51pp0F\/wDed\/j\/AKp0of228\/qui\/om9Cv85Jf9z7v\/ADafom9Cv85Jf9z7v\/NrnWpeKxd3NZOnh8dF7lq9YjrQp\/4ndgoH\/wAnXDgnNEms7\/H\/AFXRiQbCmOf1W6\/RN6Ff5yS\/7n3f+bT9E3oV\/nJL\/ufd\/wCbVduX04nqbopYPZuQXPVMvWNvG2m6VvejQyLKzd26xhXgm5Zm46qDyOdV9f083RbluRVlxLCg0KTztmqS1u0qs0apOZfbkZgj8KjE\/K35azhtMtDjiHCRN8otMfl4271YXvBy7Ic+\/wDNwv3LQ\/om9Cv85Jf9z7v\/ADafom9Cv85Jf9z7v\/NrO0fT7dORxK5unTrPWeGawiterx2JYoQ3uyRwNIJZEXo\/JRT9xvyOrnOej+4sZbxlLH3MbkZMhi48rIyZKoqVoygdy7GYqsa8gCViquT8vP00c2k12U4l0\/8AXdr\/AErodUIkURz+qk\/om9Cv85Jf9z7v\/Np+ib0K\/wA5Jf8Ac+7\/AM2sDfpT427PQstA0teRo3ME6TRkg\/4roSrD+0Eg+NeGtDcE5wkVnf4\/6qo4kAwabef1XRf0TehX+ckv+593\/m1abc2T6O7VyceVxP8A2lkWVSvdW2he6yKGDdW4cEDlQQVIYEBlIYAjk2mh\/D3OBBrOv+n\/AFQYsAyKY5\/Vdl3Ztn0Y3ZOrP6\/4nE1Y5GmjpYvY12CBJHVFdwC5PLCJOfPHjxxqzzR9OMwszzf9patBK16LIpLW2ZfR4pkVQen6zwrtHHIw\/F0Ujj6a4PofpqsfhQsNo62lmf6qfT3GeoL9\/wBV3nc2EC0MBuTA+smzpcXJmZMlUe\/iLtFWmq9FSsqdJi0EauR1br\/3reW58ZvL4+XcAgTO+pvpdejgntWFjkGTVWeeb3WJCVxz1PKqPwViP7dVe6\/6mPT3\/wBQzn\/Gprn2qMLgM7ZzaFwFm7iRwG5W1sXlPw6gE3O8Tx4krrCpnZJ7k+R9bdgZEX8hJkZktyZJl7SxyxzxqBWHSOSOZ1YLweApUqVB14RYdK60\/hfUj0uhkxkrNj5FOVJqQM5Zq6hoCrRks5PcM\/zt83nXLtNaB+GgaPPkFV04\/l5ldTjxSRWA0fqN6XCnDVSpVoF8s0NVUnM6MhMHuFhM8j\/O7A92BBXhRFyW358pNPNZ9XfTpTYjtxOI2ySjixMZpP8A8L\/4mPH9n56ySbdU7axWe95i+Sy1rG+14VVEKVnDdvJ+b4gj6eOvOrV9gGTIZmCvkqgbCX5ILVD3ZHsJXWwkIlEntLG69pFH+K54J9sD6UHD0mGTUO\/+kbrH1Vm3e5shg3bz29q1MkNx5JJ09UvTGOWe1WvWJFOU5msQQTQiRua5ALLO5YKAvIXgDggz9nY7buMppR3F6y7WjhptSKx45LrfHV4GnZq0jmBHi7mf\/vULcAfcJAOsnn\/TNcTlsvFQydTI0KRySRvHaZZInqlOY5OYuGcLJGT14RuT1fw3FrkfSLEx5jJUE3HFi6tOfMrDYutJO0q0o434ZIYT1PDklgW5APCggBqn0aD25doYImwG7wJVrKlZpzBgsY1O+Ex+JjxVOPGYr1F9L6lFiRdrh8sy5EGN4h7xMBIPtyOP1Rj4LkjggER7O32mrrUr+q3ptUgipPQhjgbJ8QwtdNzhS1YnkSHgEknqADyfOo2P9Gt0Z+cLgqqlPg6Midnlm9+ezXSVIwyQ\/q+3Y+ZAsafRpD4Y5ncW1be2Ise+RtQs+SpxX4Y40lBEUoDRksyBG5U88xs4B5BIYEatp0KT3wKnW7h9FU6tUaPgt3lbm7j7VszCP1V9NKq2kumykJyYWee3GI57BDVj1dlC8KnWNePlQctzMzsuT3BVgqW\/Vf01jWGG7FykuWPPxUcccpAeBljHWJeqRhY188KB41x\/TV3\/AIxv5uTVAY865eZXTa2BjpRQLT9SvTCGShf+0sbKrZUtj5yYy5jBrlWDe0nKyiQDz16knUuzs7JWttZOTGeonpnQ25NCmGngrSZMxwSSzpb\/AFfuQNIXdqg5LFgFQgccDjk+tvjv6ms0f\/5oxf8AdL2qsThHUmh4fPWG4byFOjidoS3LuO87rqXuTaZ3UZXyfq56dI0+Uu5djC2RHE9r2vdA5qn5f1K8D6jzyT44ov0RYv8Ayx7E\/wBrkP8ApNZrTWtuDewZRUPkFQ7FNcZcweZWl\/RFi\/8ALHsT\/a5D\/pNP0RYv\/LHsT\/a5D\/pNZrTXei1P7h8go9IZ+QeZWl\/RFi\/8sexP9rkP+k0\/RFi\/8sexP9rkP+k1mvP4fXWgG1LD4HD5WtHNZlzFmassaDhYmRkVfPBDFi\/5jjx9dQfRdTjNVN+xvvcptqtfoweZXr+iLF\/5Y9if7XIf9Jp+iLF\/5Y9if7XIf9JqRk\/TbJ46mL0ebw9yFfjVkNeWUlJKohMqENGvn9evBBKngkNxwWtsT6Tm2BBl87RxrtFNOLTvLJH1XHLdVTGkJYfI47N28dXAViF7UlzQ3Ntj5DcpiXGBTHmVQ\/oixf8Alj2J\/tch\/wBJp+iLF\/5Y9if7XIf9Jr8yGx72No2cvJkKM+Phr1rMNmJ3C2lnZ1VYg6Ke4Mc3IYLx7Mn5azfIPkauZRdUEtqk+AVbqobrTHmVpf0RYv8Ayx7E\/wBrkP8ApNP0RYv\/ACx7E\/2uQ\/6TWa01PotT+4fIKPSGfkHmVpf0RYv\/ACx7E\/2uQ\/6TT9EWL\/yx7E\/2uQ\/6TWa006LU\/uHyCdIZ+QeZWl\/RFi\/8sexP9rkP+k01mtNOi1P7h8gnSGfkHmU0001uWXRNNNNETWi2JuWrtPNS594DLcqVJxjx7auiWnQokjq3KlU7FuOD8wXkEazumoVGCqwsdoV1ri0hw3Lo1b1QrX8fg4dwGzj8hg8jYnqXsBTq0jHXlhAdekSInYSpGf8AzK8inr4OplT1O2bV3Pfy7YrIw0bK1ElxsMFYVst7MfEjW4SPajLt57Rqfb7MVBJ7a5bprIfw6hBaBAP7rQMXUkE3XUaPqxBHsyng3u5\/GWcbSsUYIcfJD8NZR2kZDIzgvGQZCrcdgyqB8rNyYaeoO3jkdvZl7m4sVkMZiEw9qXHrC4\/VKEUqrn9YroWDo3AHPILAcHnWmu9AoiYGs8\/D1TpdU6n35q33dlMbnNzZHL4jCw4mnanLxU4uvWFT+HCgAc\/XgAAE8DgADVRpprWxgptDG6BUPcXuLjvTTTTUlFND9NND9NdGqBdA3X\/Ux6e\/+oZz\/jU1z\/XRNx17Fz0g9OKlSCSaefJ5uOKONSzO5aoAoA8kknjjWV3bs3c2xMy+3t24p8fkI0SUxM6uCjDlWDISrD6jwfqCPqCNYcHUaGlhNyXW7nFasS1xhwFg1voFS6a1Fj09zkeHweUqKLc2clEEdOJT70TuA0Icf\/xEPdf\/ACgk8agybQzUcN+y32eYMaQs865OsYixQuEjf3Osr8DyiFmB4BHnV4xFI6OCpNJ43L8q7ms1sJDgnoU7ENa5NerySCQSQzSJGrMpRlB8QoeGBHI\/tOreb1S3RPBehkNUtkGkMrhGXhXtCyyhQwTzKOexUtxwvbgAagt6f7tSNZPstGJV2kRLULPAViaYrMoftC\/txyELIFY+24AJU8emP9ON4ZOBLNXGwiOU1xG0tyCL3GnEhhVe7jlm9mThR83y\/TkjVLuivEug35n6wrG7dtmz+37r9yXqHn8k1hnjowC2LZnEFcIJZLIQTSHz94iNB44UdfAHJ59bPqXuO5ea7dSnP7kmQkkieIhH+NjWOdTwQQCqjjggqfIOviX043EKeLuVpMbKMlSe8ytka8fw0aTyRN7xZwIx2QDs3C9nVOe\/K6g4PbiZWvfu28itStjjAJnWMzH9bIIwQFPkAnk8cnjngH6aiOiRmEWtzj1XSa7jBm\/7qTNvzMW6vwOQrUbddY6qRRTQ8rG1eEQxSDg+T0HBDcq3jsp4HFfkdw3sjiKWCaOCGnQkeaOOJT5ldUV3PYngkRp4XheQSAOdWZ9ON1tkrWKqVatqxTyH2bKkV6Hus3viEEozB1jMhVRIwCcuo586hVdn5221JUhqw\/aCu1Y2rsFYSBJPbbgyuvBD8rweCSp4B4PFjOjAy2LX5fRRdtiIMwqXTWuuem2arYXF5mJlkF2nJbtV2KJPU9u1LXcGJm9xwPbDFgoC9+DxxyfHPenucxF7NQVljt1sPcs1jKZY4pZo4ZGRpkgL+4ycr5ZQyjhuW+U8TbiaLjAcN\/Ix75KBo1GiSPcSsvrb47+pnNf60Yv+6X9YjW2x\/j0ZzXA+u6MWP\/7S\/qrG\/wAtv6m+oVuGs49x9CsTpq+3RsbdmzI8bNufCzY9MvVFykZCp92I\/j4J6kcjlTww5HI86kUdj2bsmMx32hFHlczXNmjUZDw6\/N7au\/0V5Op6Dgj5k7FQeRccRSy580i+l9NdFVsX5ssXsszprRQ+n+7rDRLDh3IntVqUbGWMKZbEXuxDt24AMfDFieq8\/MR45\/ZPTzeEUFaf7JWT4v4X244bMUsg+JjEsHeNWLx90PYdlH4\/iCAOIpAxmHmubJ8TBWc\/0auoN0XY8VUxAqVn+AmealYJkWau7srEqVcKTyoPzKdTP0d7pSvYv2KtSOjVETy2xkK7QlJDIEMcgk6SkmCZeIy3zIV+98uomc2vaw6SXobVe1jWsyw1LKzRq9qJZGQTpD2LmNihHcApyCvbka4atGqcuYG\/HepBlRgJiFd3fUl7WNpxDF0RYW3k5raJX617MdyOFGBUN27do3bwR15Trx14EWb1L3JYsJPKKXCsS0aVwiOjVFqPGQPojQr0IHHAJ448cQrG1JoKuDWN7VnIbgrixSqwVS4INiSAIX7c9i0ZIAU88gfXnj9yGw90YypLkLNCFqkNY22sQXIJ4zEJkhLK0bsG4lkRD154JPP3W4zsp4TS2pF++4v2qxzq8Xnj9+a9svu9shsvEbQjVhHjrdm3J4AXmQ8xInksVTmUjk\/emk+o8nNfXydbap6TbjsSz0rJgo3KgyPvpas144u1RUMiJJ7vzN8\/nwAPryR2K53IbXzuKhsWL9ERxVnrRyOJUYE2IjLD16k9w0aluV5HHH5jV1Gph\/hpEX+Z+pUKjKsAvGlvJVWmmmtKpTTTTRE0000RbieH0o\/RLBPFcvnfn2kyzREP7IreSB5Ht9eAp\/Fu5\/L6x8HibGT2lHLtrFQ5HMxZZnuIKyWJYqoiX2GCMD+qLmcSeOnIjDfUc4\/gc88eeOP\/AG1MqYjLXYveoY63YQH70ULMOw\/DkDjnWR2HLWnM43M39O5XitJBDRYRb1PaujVNiYiPAYjLZvDieWzaqJHHjTPJJdinqzy8MrdUkKvHEvSBlPBeMkScMJ1\/A4aHB1tr5GlRkeB9xWI5K803FeSGrHMiIHbt5ZAjLL2I4I+8O2uP8AArx4I4I\/s1+r8vHXxx9ONVOwb3GTU7eCmMS0CA3391+yMWcsTzzr50AA8Acaa9DQLKmmmvuOKSZ1SJGdmYKFUckk\/2Dz+GhtcovjTT\/Tpproiaa+kjeQlY0ZiAWPA54ABJP+gAEn+wa+dJvCJppr6SOSRusaMx4LcAc+AOSf8A2AJ00QX0Xzofpp9fpofpru9AuibksWKno\/6c2qk8kE8OSzckUsbFWRw1QhgR5BB88jWV3bvLcu+80+4d25V8hfkRIzKyKgCKOFUKoCqOPyA5JJPkk61+Zx9nLelPpni6YU2LmWzNeIO4VS7vUVeSfAHJHk6z\/qP6dZ30v3K21twz0prSwR2BJTkZ4yj88eWVSDyCPIH0\/EcHXm4Q0ZymM8vjjGa\/yW2uKmWW\/DDZ8hCuT617iMz9sPhGqpYqT1a4oRx+wK3ywx+4gEkirCWh+dierHgg6zJ3FWbBnbr4aN6cU7WqvMzCSKVk6MWYcdgeEPAC+Y18gFw2wy\/pPXkhoRbea3FesPCjCxYWzHMpoi1YdUiTvF7Q6joQ7uJAV8gg1aekmeMsEEmUxkMlqzVpV0m99HlnnQuidTFypHVlPcKAR9SODqNN+CaMzbb9\/gbe\/Fde3Ekwb+7ryX1OyEd+9kYsZXEuYttcygLsVsSNXlgbqPrGOLE7cA\/ek\/IBR9t6oXVgp1KuGqQQUbeLtRIHdiRREwjViT57e+xb6efoAPAq89t2liKu25619ZzmaAtzLw36t\/fkQ\/VR8vEY\/E+e31BBN\/vz08xOBzIxOKlv0p0v5CgK+QJmlmjgZOlkLFEGCydmC8oR+qbh288IwgLRGun\/AF92UZxF76fP6qpq7\/uVruPyAp9Z8dFLWjkhsPETDJYkndTx9exmljbnwY3I45+YR8PvzPYBc2cHYfGTZvr3loSvXaBQ\/brH0I4X8Ov041MyfphuDFNZNmzRMNMXfiJ0kcpE1f2wVb5eQXM8ATxwTMgbr83EvE+mrSU5MrlMpBHTahfs1Z1WVF92usRIkV4uxQiZSOo8\/QHwdTzYNoJFwfrKRiHGD70H0VRX3gKm3psFVwtOCSxTWjNcjXrI6C2tkM3A5L9kReSSOqKAPHJ0G7PUmlld6X83Hg6Fyq\/sfDh4igV0kE0kiD6xrNM0rso4biUjkHXmPSXI2cbWShOJshNYmcNGXeF6a0obaSKoT3CzJL9OOfIBUHnWS3Dgbu2so+JyDRtMkUUpKduOJI1dQQwDKwDAFSAQQQR41ykzC1n9XW\/PeuOdXpNl2n0\/daO76n3rqJK+HqLcSrapLYDvyIZ7T2GHXngkGSRAfHyueeSFK+uc9X91Z2haxst27VrWJ70prVL80NdltTNLIssQbrJw8knUng8Nw3YAAYXTV4wVAEHLoq+k1YiU1tseOfRjNqfod0Yvkfn\/AIJe1idbbHnj0ZzRP\/70Yv8Aul\/Ucbam2PzN9Qu4b4ndx9Cqbc++d27yixsO585Yvx4isKlNZOOIoxx+QHYngcs3LHgcnwNS6u+7tWbGZRaMLZfDVvhKV0uw6KOfadkB4MkfPyHkD5V7K3nmT6gelm5fTerg7e4JqEiZ+p8XWFWYyFFAUlX5UAN86\/TkfkTr1x+yMTNZw22rdi2MzuGqlirYSRBWrNN29mORCpZwflLOHXp38BunBi5+GNIFo6t9PGfmp5a7Xw74ra+EfZfNb1TzEGHXDvj6kka42TH927c9mRYkm\/ISRwqsakeABzxzr7peq+cx+UTLVadUTRpiUUEuABQr+wn3SCO6+W4IIP3SOAdecHpTuSeKvZa5jEgszVIhOZHEapPWWx7x+XkRpG6dzxyCwHB19J6T7hnmrVad\/G2bE\/2cXhieXtCLsBmiL8xgHhBy3UsQfA51WehGQYv8zPr5Lv8A7MA3\/ayi5z1EzWfxdnGZKzdumzJTkazfvy2p\/wDB\/iOo7OeAD8Sw4UAcIvjksxrzuiwdrf0WNVWgEgkVpJWkWN+SWdEPhHYdFZhxysajjnkm1v8ApplcNjbGZzF+nXqVVquyus6TSe+86qio0XKt\/g0v3wo46kchgdV+c2ulPHncmMtGTD27U0dIOrtMsayMFErKntq5AB68huCD1AI5mw4Uw1mk+E\/souFfV3DkvWDektefbOQix6\/H7V9n4OQy8xP7dp7C+4nHJ+aQg8MPAB+uraffuLhwFLDVMKjV5KU9PIVXlcEq1yOwpWT8yYlB4HHXkcAnsJe3fTPDbgp\/aP2rbrx2cBNZqcqCJcqkrotQHjjlwhcD68Eefrz9UPTTF3MjisdPcniWbIYbG35Wm6vFNcgklZFQRnkjqF5ZhwykEHt2Wp9TC5jr1TJ14\/U81Y1leLbx6fZV+U9VMll71m3axVZUtS5SSSOKRl4+ORUcKTzx06Arzzz+POoW6N2pmNp7Y29ExeTF15Tdk6kF5S5SJST97pXjhUH8B4\/tPta2FC+3MZl8VloJrNmhavzwOXHdIrLxlouYwAOigkOwPhuAOQDYv6SulOWD7foLkqV\/JVb3Mkvw9dadcTS88Rdi\/wB\/yoYHx+PJ11rsI0tI\/pJ47pH1R3SHTO8ceMFc901rML6c5XcFeO1i8lQeKW3DSRnWeMNLL7gQAtGA3LR9fBPBZefqSP2\/6aZ3F0auSyNuhBXuU6VyN+7ueLTSCJCqIT34ikYrx9F\/EkDWvpVIGC66zbCoRIFlktNdBq+k118VM012BL81zFw02Z3jgMVqK27F1dA4cNXVQAOSeQA3ZecRk8fPir8+Os8iau3SQGN4yrceQVkVWBH0IIH012niKdVxa03H0lH0X02hzhYqLpppq9VLdzbs2C\/pBHtCPZ3Xdi5Q2my\/ROGg88L7nPucdSF9vjr4789vrG9PMnt3H1txVdySsKl+lUhaJQe86rkassirx+PtRyH8Ppx9SNZX4C98GuR+CsfBtJ7Is+03te5xz078de3HnrzzxqZhNtZzcS3mw1E2Ps2pJes\/rFQpAg5dh2I7EDk9RySATxwDrG6hSa13WsTNzoZB8NNFoFSoXNtcCF0fNbq2HFXzUuKwWGr369NosbNJHVuLYPxtYowjWrFEv6oT+XUylWIbjhQZ9RtiZvcWQq4mvgelGfcJol6KiEUUpM9aSQBPn6uGYM\/dvl\/Lga5DFiMvYrw3YsXbevYm+GimEDdHlP0jVuOCx\/IHn6akJhdz05Lnt4jKQyUIyLgFeQNXjZTz7njlVK8\/e8Ec\/hqg4JoZDahHj3dvuVaMS7NJZb9\/quh18rsVrNWdfsEWJJ8aud97HR+w1cV1+KFdevCN7gcMYerElTEep5FQ+Twc02LbC28JjxQw8czLZxFecWrhlCyJKZU45ERLc\/d\/V8qO7HnFricxLII0xlyRz7QCrCzH9YOY\/oP8YHlf\/EPpzqdX2Zu2yt9oNu5Bvsuulu2vsMGiiZlCsVPk88g+OT1BP0BIl0Wm2S5\/vTio7dzrBvJb9r+xre5aO18Bj8XYx+Yy+ToyyJQV544p5mjpukjL3Hth1cdSCevB5+mqGplNv4r1extqu9eticPka1X34k4V44OkZnbgeWkKGQ\/iSx1lauJz0OWx9OvTt1b9wwy0ewMLSe43EbozceCfo3PHjnUibZm5oTWgXDzWGuyzRQJUK2GkkiPEigRlj2XwSPqAQfoQddbQp0zlL9QRrzR1Z1QTl0I9Fs4tybIqJUFjF4q3Wx9HEzmFaMSy2bClUtxtJ07OWjaTkFuOwDD5hzqdicn6c4S1bpR0sdmJcVBTjqTOa8CXwZJZLRZrFeZCQ0kSLyqt7cXyuPKtzAYnLGnNkVxltqkEntTTiBjHHIf8Vm44U+R4P56mja+ahex8bj7dazUMZarLWlWZw\/Y8gdeAOFJJYjx5HPHGuHCU8sZz5+\/ZXdu+fh9+\/Rb7G7o2tjxWu4mPD42VKWRpRVWqQ21mM9OcRySSSwiRSsrRRMspZW5cr1j5XUZ907ajxDAVdvG\/DiqkyEYmu3N82us3PMZDD2Wb5Tyn0IHYKRz6thsxeQvTxN2dBC1ktFXdgIlYq0nIH3QwKlvoCCDq1bZWZX7Hd4i0ObEPw9lVYwK0zFUR368KwKk8DnxwRzrhwtFpu\/2J+uibd7gQG7jzgLeZXLelFKlkcfg8JVtxy3sjGZnsRIYl99jUkQPA87r7ftcCOVASriRQCWb7m3dtWDN28lh1wFZnt7mo1uuMriL4OWooohl9vrwZCy9mHPDMrnpzzy+5gcrQSzM9Kd6tSy1WS0kbGH3QeCvfgDseB4PB448agc8\/Q\/2aNwDHA9cmZ5rrsW9rrtAK1m7LeGu4DDSUzj69uJPZnq1IIvmYIpadpFjV\/mYke25bqyuUIjIUZI\/TTQ\/TW6jS2LcoMrK9+cgkLoG7AD6MenwP7\/nP+NTWHv5C\/lLT3slesW7MnHeaeVpHbgADlmJJ4AA\/0Aa6Bm4aln0n9NK9+78HWlyuZSax7Zf2UL1Az9R5bgcnj8eNVXq3trZW1N5TYjYG5vt3ErBFItr3Ul4kZfmT3IwEfg+fA8c9T5B1iwlVrTsyOsXPOm4O47pWqvTc4B24Bu\/sG5Vlff27as8tmLKL2maEyq1aJkcRQPXUFSvXgxSOjDjhgeCDzzqNjd4bhxwqNRtw1\/g70GRjEddAPiYRwkhBH4cnxxwfqeefGwyW1sfk46uZxOCb7LrNPFex4kFK9UevAjzRvLKGRwv3u5XsSxDJHyq6m57YdPGYSCpFhrFlaOWyE9ofEQ17QqijSmEbzshXmMysPufM3YhV56iAr4UwMtz3bk2VYgmfZXOL+ayOQr46vZshhi6\/w1YiNQyL7jycc8ct80jn5ifr\/ZxqS26s8+RymWa8Pis57ovv7SFZhI4eQdeOo5bz4Hj8ONdMr+mu2MFm8RTtHKyW8juCXGxl5K5jrxJFVmHuRPC4lfiyVJ+VSVB6D6GqX0+2HUx+HOV3RZW9Yq1MhcWGOeRfh5Y+78BapWMR88NIJZeAkn6vsOg63F4dwAa0x3d64cPVBubz6fus5P6h5q7gM9ib0pknz96tdszIqRoyxCTmPoqgKGcwsSOBzCvy\/l8WPUjd9t53s5OJjb+MNgilB+sa1099yOnkt7af6OoAI882uC2pRg3zlcJkRXp162NuWq8l6Q2YogKxkhkcxx8uOCjf93z8w5QHldSItqbd3DeydyjRsxY5qto07lewkcJtUqHv2uteRTKY3kA6cleiyDkEjoOOfhaerLQDMWvbzgDyXQ2u8WdeY+fqVmm39vCQyGTLqqyCVfbWrD0VHrrXKBevHX2UVAvHACqQAfOqSxO9iQSSLEvCJGoiiWMBUQKPCjyeF8n6k8k8knXQcr6dYrGipaqQ5K9FkjLlKcPxkMDDER1kmdpJHQqJAXZOwBHaCQdTyNaGT032+uOqYCTG5KOS3nZq8ds+2stNZKVadBZboe6xguSg6c8OwK8EakMZhqXWY3y4D7wnR61Q5XH2VxkHnTXZL2wNj3AmWy+XTFRyU8LTjStHKes8uKrytKyQ15fcZ3Zz1JiLlXIfnnjjnHAC88kfjrVh8S3EDqg2VFWi6lBO9fmtvjv6mc1+X9KMX\/dL+sRrb48c+jGb8kf\/AHoxf90varxv8tv6m+oUsN8R7j6FY+1evXhCLtyewK0Qgh92Qv7cY+iLz91RyfA8anxbrz0MNeFLq\/4HXlqVpDBGZY4ZOe8YkKlgD3fg88r2PXjWk9TdpbC2xV23NsjeX26+Rxq2MivKn4ac8ePl+5zyf1bcsvXkn5hp\/R2vNa2rgsfUq\/C5ynDJPkpo2b9bJIyyuW5HRYTwpAIHyEtz251zb0alMOy2M6iNJlS2dRjyJvbfKo6++t11KC4yvliKyUJsaEMMZ5ryt2kUkqT54C9uSwUdVIAAHpD6gbtrXFvVssY5YzRCt7Mf3acftVwR14PVPHH0bk9u2tPFsfab467nZ6ueqQUIrwkoWLUS2JJKsldSwf2QEVjOy8dG6sh+ZvuCa3pjtR8vJSry5da9W7PBM0liIvKvwUlqMJ+rAXr7fRie3f7w9v7oo6RhTMs4zbx9fVTFLEQL8APKPRc6fcWalw8uCaavHUmkhkkSGtFH3MXulCSqgkgzSeT+BA+irx8w53KRYdsGksKVJSnvLHWjVpQjO69nC924Zz4J+gUHkKoG+T032xmJK1fEWMjQkupirSyW7Mc6QQ25VhZGCxoWZGYP35UFfl6gjufGvsraEuIvbklrZytWp07Mhx09yIWjJBapws\/uewAEb4p1A9o8PA3zHyBLpWGAAy7+HYPfqubCsTJO7kVlcfvjdOJxFTBY3Ke1ToZRc3WUwoxjuovVJASOTwOR1J6+eeOfr9Lvzdq5CfKjKqbNjKxZqTmvH1N6IuUkK9foDK\/yDhSD9PA4tvsXb+3d7ZzDZNLc1GnFKkFpawsmozMqxTSRcqJAO6qeSFDMG4bgRtqLuxsKuKTBZmpFFla9rccq2cc4SE\/B1IrCoyunuOpCsoUshQsf7V12pWw7HSW\/FfTxPlF\/BcZTqPFnaGPkucLunOx1oKkV7pFXqTUYkWGMBYJXZpF8L+Jc+fqOfBHjibZ9RN52ksLYysUrWnuSzOakCNLJaQpMzFUHJZTxz+HA68HzrWY70zwr1obWaqZan8HFkUyMKX4JGllr442gY3EfWLk8AqwYgH686\/X2J6bwUMfbyG5b1R7sdXINHGs1po6UsvVwetUR8xqeGlEjcvG6iIEhRA18K4xknwnWe\/tUhTxETmjxhYr+m26lqpVTKDrEaZQ\/Dxqy\/CKRX4YDsOvZvofP48njj2\/SDvITiyuXAdL0l9eK8QHuMnQcgJx1Cs4CcdF7Hqq8tzF3XhWwGftY4Q9IAsU9Y\/FCftDLGskb9widgyOrDlEPBHKqfGqjWtlGhVG0DRfsG\/VUGpVYcpJ\/b91ez733PZxpxU96s1biBBF8BB06wpNHF46fVVsSHn6lmLHk8EVmTymQzNxr+TsCadkjjLhFQdUQIg6qABwqgcAfhqLpq1lGnTMtEKDqjnCCU0001YoLYv6p7kl9Mo\/SqSGgcPXu\/Gxv7B+IY8sxXt268dmP+Lz54LcDg\/e0N+09nY+nDWw0d2x9rpkL\/wAR2CywxRlI4VKMPvLLYD9gQQy+PB5g\/o53eNir6jHEN9gyWRVS17ieWLdQevPYL3HXnjjnxz9OfTD7GOX2PmN5RZNRLiJkQ0fa+aeMhezo\/P1XuGK8fdDtyOvBwObhHNc20F3Wg\/1GBda2nEZmneBaeHYrj+mm14Mpi8nSOWjGPqy4pYPaRRHWZZkWyjhyVnX3Q4Trx7gJ7+fDb+9ttbeOOEU2YtLgMo2TpdoI0F\/vFDGYZ19w+0i+zwCpkJWR14H1MDcvplkNvwVJkvpYH2YuRyRdBEKD+\/7DQHliZHWThDwAee3jhSdQbvp1u3Gyx17+PhindLsjQ\/FRs8cdQuLDsA3AVTGw5J+bj5Ox8aqDcI8fFr9\/qfPuXXGuHSR7t9Athg\/VTbmKnx+UnqZSS5HNgjZjRI\/bRMdEIuUcuC7OB28hOp8fN97VGN54WfbsWFum+JP6PSYmWaONZD732obqtwzL2UjhSSeQSSFPADQDsO5Jtyjm6VmGxLP9oPLCsqjiKqiSO6AkE8IzEg8cdSPqCBGo7F3BkYBappUkgBtrJL8UgRGrRLLOCxIB6o6nkchuflJ8gBSwgEzv9AfT5LpfXNo3cjB+as8lvHC2N34LcsNe3PLUsRXMpZeBIXszCYOxEauyc9R94de58lVPJNuvqdiLkdiHIVrNY26trHPLXpV5I44GuQ2onFdiqPIWSRHHKDjo3LMDzTYH0zzOS3DjcRkmhpV71yrVM7ToOwniWZTHyeGPtMrcfm8a\/edQYF3ZmRrY0ZZYDHUWvVkeSeeNOZJoZJUVfJ5BSGQjng\/KB9WA10twjwGE6fNca7ECXAa926y0H6R6FjKYTdGRmyk2Uwd4T\/DpDFHBeX434ppJGVh7btz0IWNh8kbc+ONfSep64pCmJuWrklOxRsY2Wzja9VIjDPJM6PHCx5UtJ+Z5Jb6A6yOX2rmMHG0uRijUR2JKcwWVXMM6KrNG4Unhh24\/LkMASVbi8l9Lc\/OKLYaWC4LqYxU9x0hJs3kLQwqrNyx8Nyw8AAk9RrpoYQNDnG33+pXRVrkkDX38lf4H1C2Fi941MzPh8m2NwstA4iEDu0SQMzv2RZY1V3kZn7cuqlnHRu3Ii4\/1Kw9OljpGhyclupjqWLlgfoYOkN1LTSo3bnsSnUIVA8liwPynM1dg7ptzw169CN2sLUaL\/CEUSfEt1iUEnjtyGBH1Xo5bgKSPqp6f7kuU48lHHTFOYwCKw1lEST3ppIY+OxB\/7yKRSPqoUs3CnkRdRwYMl3Df5e96CpiNzeXvgrjcHqBVyeAbHY6W1Vl9ieg8LUoJUswSXZLXZpmPuRkFwvRQRygbt5IGEb6\/e58Dk\/2\/++tNb2Fkq9bFmOyklm9QtX7MTj2xTSvNNHKGYng8ewfyPY9QGPHPxD6fbnmaFfh6qfET1asJa5HxLLZjEsCr5+jIeSfov0Yg+DdRfh6LYY63zmPWVXVbWqHrBZvQ\/TUzI4jIYtaj3q\/sregaxCCwLFBK8R7D6r88TjzwT15+nBMM\/TW1jw8ZmlUFpaYK6DusH9DPp6B9ftDOfj\/5qmufkdTwfyB+vPjXSMzJRh9KvTOXJ1nsU0y2ZaxCj9GkiD1OyhvwJHI5\/DnVL6qZ3Yu4t2yZL0725PhMQ0ESCrKFU+6B87BVZgoPjwD5IJ+pOsGEqEdTKYJffcIctOIYCA6bhrbeAWZXKZJp4rC5GyZYECwv7zdkXjgBTz4HHjx4161LGbmsBqM92SeBHsAxM5dFC8M\/I8gBV4J\/ALx+Gun5NcVb3Xi8lKcdfp2sdBADNuGg6RSCjGvuCCQgRGNg\/wAk\/hivXkEjX5kb+2reMp048thLePxOJzdGKVYYa0jWO9p65WNuJurpJEy8kqWPBJcHmPS7DqXP3+ibCSev7tdcqORukJKbk\/yMXRu5HDcDyP7eFXz\/AGD8tfSZLIxJHDHesqldw8SrIwWNzyQyAeAfJ8j8\/wC3XWnubBsZr7Okq7cSic2lISqIx1oSV+ZX78\/tACJPqpJCkA8a+NpDam3KO18\/PmsJJdhzuHkVhHXD167CVrQdQ7Sv1b2uXljXoy\/qiV4OjsW0D+Xe3P7ap0c\/ntfl+y5IbFl5pJWnkMsvIkcuez9vryfx55\/9+de8M2VqU2mgltQ1LLPGWUssUrKB2U\/gxAdeR+TD89dEgbbEGDhXN0cRaVpWjz0lTIU47EE5tAK9dEUvKgh9vj2CY\/MnPBHIr\/Ue1RXAYrGQT4T3ocvlZPaxMqPGtd1q+yW9slfKoeOfPy\/Me4YasZis7gzJrbssFx1HIC7NcLJXdxZS4+PYWWgOKqLSqmAmMpGCxPkH6lndjx+Lt+eoi5DILG8S3rASRSrr7rcMCACD58+FX\/4Go+mtYpsFoCz5nHepCZHIRFzFesIZYxE\/WVh3QDqFPnyAPHB8caj6aanAC5JKa2+O\/qYzf+tGL\/ul7WI1tse3Hoxm\/r53Ri\/oOf8A8Je1jx38tsfmb6hX4b4ndx9CsT45A8ckc\/28a9RetxVXprbmSvIe7whyEYj8Sv0J8fXWz9SNx+nGfp7ej2FtW3hpqVEQZMzkH4iYBeGBDN289vmPUnn6eBqzXdWIhxG2sAzJYiuYutUvd7SmCuq5OSZu0RXxJwF+Yt4SQ+PI0273MadmbnQ7tVwUWtcRnEAC44rnli\/kJmLWrs8jBfZJkkLHrz93z+HP4fTXvahz2NFc34shVF5BYgM6ugnQgqJFLfeUjkBh441v5Lm0TQzdyjhMFaeHIXo5K624KnSgI1FRq\/uqWkYMJW\/VkuSE9zsCObPcGZ2vmMbJkJKOByVtKEEN1VsVabpAMZWWIRApy7pP8QCsPDgxqrfJ01ScYZA2Zju7lcaESc\/u65D8VN7fQ2JOhAQqWPHA8gEfl48f6Ne1i\/kZ2Z7V6xIzIImaSZmJTsCFJJ+nPB4\/0HXScxkNlRLuT4atgxCuRxdSn7MMbyCmY5zZkj+pZu3Tl\/PUsoXrwvX3yC7RfIXa+MxW2oLa1bD4ed8jWkrWI2sQCJZV4WONlgW0f15Mp7qG5ZY9SOK0mmeXAH53UejkSA8W+pHy8oXMZJctjb7PLJcqXVbqzMXjl5I+nPg\/T8Py18o+RNZrkbWTXik9ppR26K0qtypb6DuqtyPxCn8BraZnOCH1im3Bt2fHWUF0Gu8lkR135UAcSMwKLxzw7MCh4bsrDkavHXtmU3GGtZOnaqX9xYIX4MjdjtivX9myllUnHyvGgYL7q+FDjg88MevxDmgOLJkAx3mDyK4KAJIzWBPoVyF8jknVIpL1ohEMaBpW+VOOCo5PgcEjj8idfKZK9DCleK9YSKBxJHGsrBUcfRlAPAI5+o+mur7OxHp\/HTwcu4crgrMM2Wx8hjk9iNoojZ4srK\/ue8w6H5hIipx5QkAk0kd\/bFraMmTfCYezakWyt+P4qCnLBKSFrNFGV910X5GPtHyfc9w+edBimkkBnZp9fcrvRzElwXP55JppmnsStLJISzOz9ixPkkn8\/P8Ax1561\/qdDho87BLhmoxpYriWWnTeGVKLl34h96Bmjm4XqQ44JBXuA4bWQ1qo1NqwOAhZnsLHZSZTTTTVqimmmmiKybcm4XwSbYbN3jiI5\/iUomdvYWTgjsE54B4J5\/Pk6s9reoOY2eldMfXoTR17jXGS1EZFm7QtC8Ug5AMbRuykeD5PkaspfSvIw+lEHqu2ZoGrPkDQWiGPvcjsOefpz8pPXjnr82qmpicPU2vX3Jl4Llo3MnJRirwSrHwkSRvIWLI3zN70YXx\/iufJ4GsRqYeo1zYBEkEdq0gVmOaZIMSO5S4\/UjOCE179WnfhkrSVrC2RJzOHsmyXZkdWDCRuQVI8eDzyeY0e+slH8BEKVJq+Pp2seK7CRllgsPI0iuS\/fn9awDBgw4B555J6BX9PNiYaSbH5OW3enivZpRK1ck+zQpx2VT5J0++H4fkdjyVUxkd9ZTdG0KePqvnHlhx1GavSatDVhkkLyz1FscN7khKoAR2PduCy9QRzxQythHOjLHh3gxzVj2YhoJlVUG+MhUgr1KWOowQVY8hDDGokbotyIxSDl3JPVT8vJPn69vpq2yXq\/uXKUY8fNToJDHBcgRVM5VVswrE\/RWkKxgKilEQKi\/gvHjVdu\/Y8e1oDFPnKli7BY+Eu01dBJDJ15PUBizKCGUsVXhgPB7A6scn6fY6ZRe25baxixVtWYr5srKJTBAsjRvEFVoZfryrc+GXqWA7GZ6I7K6AQdDu4n1UR0iSAeHvkvGn6p5urapW5cTibUmNkqTUveik4ryV68VcOoWQcl44Yu3bkcryoXUer6jZmmsrQU6YllxK4Uy8zAisIzGQVEgRiwIJ7Kw7KpAHGrKv6VPLYqQTbigibIT46nWUQMxae7VSxF28gLGBIFZvJ5HIUg+JW2fS+tdzWHq28itv3fsvIXqYiaNVpWbMUBAlDcmQNMo4A46tyGJBURz4FoNuG7yUsuKsJWQ3LuafdFs5K5j6kFuWRprM8DSg2ZW4LOys7KpJHPCBR5PA44Aua3qjuCq2MaOnjycVaxdyHtG57PQjdIQ3z+QRIe3HHJ4466sX9Oqk8FPIWMlUxeParF2nLeWlltWY07e5Io8JWlYkEeEHClj5oNwbOlwOGq5dcjFkIp5WgklpgS1UkBb9WJ1JBfhexBC+GUr2XlhYx+EqgMHlzUXsxDSXnzXrT9Rtw0KWHpVFqR\/YlwXa8vs8u7B3dEk5PDIrSzEDj\/wDauCSOOPD+mViKGxWoYbH04LE9Ww0cZncK0BkKhTJIxAJlYsOfP1HBJ5z2mtAwtEH4fcyqNtUOpWtk9SsxPIJLeNxs\/wCrt13V0lAkrWJXlkgIVx8okkZww4cE\/e4AGoWS3tlclTWgYq9WCKxBYgFdWDQezF7UaoSxPAXzySWLeSxJJ1n9NBh6Tbho93XTXqHVy0nqJulN6bwvbghiMVeVlSvGyKhSNVCj5VJVC3HYhSR2Y+TrNn6aaH6aspU20WhjNBZRe81HZnaldA3X\/Ux6e\/8AqGc\/41Nc\/wBdA3X\/AFMenv8A6hnP+NTXP9Z8H\/LP6nf\/AEVbifib+lvoFtL\/AKXZepRzeShuV54MTNVWEgEG7DP0KTRg\/hxNXJB8gTL\/AG6g2\/T7Px5O\/j8d8JkFoZE41ngtRFi\/v+yrmMt3WNn4AdgF+ZfPkatsP6wZ7EWMLOtCnZGGryQe3P3K2eVjVGkHb\/EWCuFA4H6leQfPMHC+oc2Bpw16WCx4mjWFZZ+CHn9q78WGfgjsxbqhJJ+REA4IJNQOMabgH3Hyn\/tG5WDopgSR+8\/OO4TvUO5sDdGOqSXb1alDFHcaiXfJ1VHvqIy0YBk5LKJULEchefPHVuPav6abxtTSQxUKpKSVYlc36yxzNYV2hEbmTrJ2EbgdC3lSPr418R73sCKjXsYihahpZW7lRHPGXWR7KRKyEEkdVEKlfH18nnU8+p+RWKlXgxVSOKhZxdmIdnJJoicJ2PPnt8QxbjjyPl6g8a7nxlhA9+PBRaMOTclQrvp7nqmFq51GpzQz405OWJLcRmgiFlq\/zR9+5+ZRyQvjkg+UbiLFs\/K\/auTwt1VqW8TTnuWEdg5HtJ3MfyngN+H18H6jV5tn1BirbkwuSzlKB6mMgt1ZoihdLNadp3eBl5+rGxIgbnwGB45Xk0FHdF2tlsll7aC1PlobMNpmbhm98EOwP4NySfIPn666w4qHBwExI8\/ouFtGxBsT75r0h2hkbkOJap7ayZWGSWP4yzXqxt1maPhHeX5vKcfMFPPPAI4Yzr3pxnKeGx+ZjCy\/E1p7Fmszxxz1vatSQOPbZ+7gGMMzBeF7cHjjnXxT3ytahTxc+36F2vRhEMHxPLSLxaNjnsOOvJYxt16kp4BB86mXvU+\/eDTPh6SXDBeqiyGfsI7VmSeQcduOR7siA8fddueTwV4XYvOMotPZpw9PJdy0C0ybwPPevvJemFyglwrZnaSpJfieKWOCJoTWsxQcysZuigmXyVZwpA+8CXETM+mG6cRmZsRHHUve3ft49Jq9uFkaSuO0nbhz7fC\/Nw\/HADD6qwHvl\/VHL5j7XM2PqR\/bDX3l6dvk+Ksx2H68n8GiAHP4E886kQ+o7SUd5z2oY1u7mdJ1QISIrDtIJpUY\/dBimnj6nnkTfX5dQacayC6PZHoFMjDOPVlYPW2x5A9Gc0SeP\/vRi\/7pf1idbbHjn0YzQ\/A7oxf90v6uxv8ALb+pvqFVhT1iew+hWJ1PfA5iPHDLPjphU9oTmXr4ERkMYkP4hC4KBj4LePrrV+pvqevqLV23VXbFHEf0fxq0O1c8mxxx833R0UcHqnngs3k86scNv\/a1HG4\/HZPHGzFDiala0ph7Cw0WSey9Zg3KmOSNxyePvhASBzrjq1fIH7O83Gtrrop0s5bmtFj2rncNG5YSxJBWldacfvWCE8RIXVAW\/Id3Qf6WGvmvWkss4jeJeiNIfclSPkKvJA7EBj+QHknwATrq+X9XLluPMY+vuN6rW8ZJSrXqT3RIw+LilRJmllkccRpMoRSUT3iASHY68pt97ZixEWPiy+TyHw9bK1aTW+ZZK9aakkNeAsVUKFdWJROUXnkE8k6r6VWyzszflyhdNCnMZxC5RyCOQQePrweeNSsbjbuXv1sXjofetW5lghi7BS7seAAWIH18eSNdTHqnhJ9wveyc1m7Wq3jPjFmEjCmJKkyF1AdWjAnNeQ+2ysTH2B7Aa9Md6sUvtmnkbuWTHmHJV7GSehDYk+14Y4Y1RXM7s8jRsjnmRvPuFwOygaHFV4gU7xM7vRdFCnvf781yipjL19J5atYtHWQSTSFgqRgsFBZiQByxAHP1JHGoxHUkEjweDx9P\/n8daLbOTxdfDbgw+QsQwPlIK6wPMkjR8x2EkIYxgsPlB\/Dzx\/brabK3vtLa9PD1bmdydqCpkcffNSUNJDUlhthp5YUKgITHzwQSzBn56nwbH16rCSGE3GnaNfNRbRY6OsBquUFgvljwPxP5a9rVWSpMYZXiZgAf1cqyDggEfMpI+hH4\/XkfUEa6NV9U5psHFjs3nMlYaatm47yyO7rO01QJT78n5+kiArz9zgEccasX9UcL70UUFy3HQs35myMEcfSOerJQrwlHUffBeJyVP1PDfXjiPSa4MbPcu7CmRdy5EfB6nwR440133cW5Ztu4Hb\/2dcsU6FNce5huSSClNO2OKmWksLB1VXMjSSIe6Syo4PJ1xTcdmldz+Qt461as1prMkkc1py00gLE9nJ8kn68nzqeGxTsQbtgd\/wBlGtQFITKrdNNNbFnTTTTREQBUKNy3J5PJ+v8A9f8A19NWmF3LmdvxSwY2zF7M7B5YLFaKzEzAEKwSZWVWHJAcAMASAeCQdFNhvS8elEOai3HdffD5D25MaU\/Uiue3HHyc8dQrdgx+bkca1PpHh8TkNrO13FJbabNxVJJPsmK0vstEeRNOx7VIvzmQMy+WA5UawV8VTFFz3MkAxBGpWmnQeXtaHaie7XXyXOBu3cYUA5WV273pC8gWR3e5CsNlmZgSxdFAJP0+o4JJ19yby3DLVnpy24pYbFWGmUmrRShEiiEUbJ2U9JFjAVZF4cf+LyeeibQ9L8bNnsPedry0p7G3vZtKUeOSWxLEtgKWQq3V+y8cEAgBufpqPFtGjkKGEyRx1i9Zq0MaHq0mWJmiktWvdsOSjeFEaoWI6gyqT4HU1uxeHzRknTdxVnR6sHrblzvL7jy+digjyc8MjVwesy1Yo5n8AAySooeUjqvBkZiOPBHOpi763MstOVbVVPgkkjjiioQRwssiBH9yJUCSFkHVmdSWHhuQBxvt57RwkdfJ5i0J5fg6luxBDA0cUaOc3NXA8IWKBCSAT258cgAAQ9w+mmCwYzLJHl7SVJ8hFDKnEjcw5BIIlKovHmJZSWYr83XwF6iSLcXh3NALN8Cw8eHFdOGqhxh3v2FRJ6rbnXH2YWljbIWbUVhrxhi7RrFAIYhGvTiJ0UL1kTqy8eOCST4W\/UvcjVsXUxdgUIsVDSSMpHE0jvWIZS0nQO0fdQ4iYlAwDcEgHXhv7a9Ta+WggoGUV7lc3IUnLieKNppFRJkdEKSBUHYfMpPzqxV1AzOtNKhh6rQ9rRe\/y5Kh9Sqw5C72blaGDf26azRlLteaOOt8J7NqlBYhaL3GkAaKRChYPI7BiOwLHg8EjUC3uLK3cXBhppolqQOJQkVeOMvJ83zyMqhpSA7gGQt1DEDgEjVbpq\/YUxcNHkq9o\/eU0001aoJpppoiaH6aaH6a6EC6TmqMmT9KfTTGxTQQvby2ZgWSeTpGhZ6gDO3+Ko55J\/Aap\/Vb05selm8Jdp2cvXyTRwRTiaFSnh154ZST1P18cnkFT+PGp+6\/6mPT3\/1DOf8AGprn+vPwbX\/EHdWXyI161r9nzWvEFsAEXht\/ALotbYmFnzWRw0bWZJqEGLuo9l1aOZbD1o5InChGHzWgwKsOFRh9T2HzB6aKmVgnbI1noTyQJGpifobD3mrGswEnZfEUrg9uSijyCx1mJt7bqsRVkmyq96rROskdaKJpWiAWIylFBlKBRx3Lcefz15Rbs3DDBFXjycgjhyH2qi8Lx8X4\/Wnx5Pj8fA8+PJ1EUcQB8XuL87o6pQP9Pu\/7c1tcf6bYxaeT+LspNkbOLku42osTrFGn2gtVWMnbnvysnyFSvVlPYn5RFt+luLoG\/LY3pXkgxVWee4taOKedGisQQECNZj8rGwOjOyk+24ZV45Oabe+6WoS437XcQTI0T8Rp7nttL7pjEnXuE9zl+oPUMSQASTr4uby3FkGuPavqWyEBrWzHXijNhDIspMhVQXcvHGxc\/Oeo5J02WLB+Me\/Bd2lCPhPvxW0xHpdj8blLcO5citgiLMrRgiibrO1Sm8okdwwMY5aNgoDc9WDdfHOVz+zo8NaxNeO\/JbrZREPxUUQEJJK91hcMwfr24PIVlbwUHjn5X1B3egsAZhibXve4zwRO3E0XtTBWZSU7oFDdeOwUc88DVfe3FmsitJLNxetDzCscKRqGJBZyFADO3VeztyzdV5J4GpMp4nPmc4e50t3KD6lHLDW+7LXZ3YGFpZoYSneyctiC9kIbMNFIsnMtaF1EEpSIoFZiXDKzAjpyeOVU+WY9KrOFGTmsZqKSviGvV7U0cDFVtV50hEI88nv70DA\/gJD4+U6zNfc+bq5O7l0tpJZyJkNszQRyxzh3DkPG6lG+cBvpwGAI4IHFla39mr238liLk8stnMZZcxdtGTgSTKjAcRgcLy0jMTz5ITwOoOmzxTCMrpG\/5+QUi+g6SRx5C3mbLR0PTbF0cbfyWflvJWfDzzK1mhJBPVsQ2K6uViLj3FKzcIWKgknsF68j2n9KKwwdJPjIYZUt5Czavc9e1IVKM0PyyOqBz8VxwWHl+C\/C86ys\/qTvOzPLZly0ZknWYSAU4BHJ7rRtJ3jCdXDtEpbkfMR83PLdo531uwzLO+aldhNPOwkRHRnmjjjlDIQVZGSKNehBXqvHGqxQxkznHvwXdph\/hy2ULcOJhwmXnxtfJ1sjFF0ZLNaRXR1ZQw8qWHYBgGAJAYMOTxydNjjx6MZtj9BujF8n8v8ABL+sfduTX7Mlux092VuzdI1RefyVVACgDgBR4AHgDWvx\/P6Gc0QfpujF\/wB0v6txQc2iwP1zN9Qo0IL3ZeDvQrP53aW5tsRUJtwYO3QjydcWajzxlRNGePK\/\/I5H1HI\/PU2HY+QlrVZxkaPuXMXNl4awaT3XgiaQOPKdOwEMrcdvKr45JCn53X6gbw3xXxlbdWbkyCYeA1qfeNFMUfjxyqjsflXlm5J4HnU9d9UIcRjoq2CnXL4\/Fz4hbj3Q0HsTGfuwhEYYSdbDKGMhA4568\/TrjisgsM0mY07NfBcGw2hAnLA18JVbkNl52naSCKhYkWRJZI3eMJ2EUImm8cngIjKx\/wDKQfx1ZY700zWSzcuMiSaKvD3DWJ4lQ9lh90gJ3JYhSpbqT1DKzcA697vqbPdpZuq2JVGyixCvIJ\/NP9UkU\/UBR291I1U\/TwPx1Lb1VqzXDfsbZZpoLM1ql1vdViaatFXlDj2yZBxAjLwU4PPbuOAIF2LyiGiY5xIOvbyUmjDl1yYn5rM1tk7quLAamGmmayAURCpYAxtKvcc8p2jRnXtx3UEryBzqXhPTzceZztfBir7RmmrRPOHRo1E\/mMq3YLIWXllVCSwVuOeDq3X1TdZatv7Pv+8tU1bcP2ofhJgKb1YnSHp8jKj9iSz8kt16A8D8xXqdVpwUKt7bjWYcc2OsQiO57RNio0xRmPRuY2FiQFAA3heHHBB5tMZHwD34rmTDzqff1WWzG3MphoRaswcV3cpFIzBTIOzKG689gCY34JHB6njng8VetXmt7QZfbcOCbDs0yXHttas2FmaJT34hr\/q1aKIl+zIWcFlVgF885TWug6q5v8UQVTUyZv4eiaaaauVaaaaaImmmmiJpppoifUcHU2pg8zkaljIY\/D3bVemjSWJoa7ukCgE\/OwHCeAfqR+OtZLvHZT+kcWzE2VCu5o8ibLZrondoeWPXv9\/6EL0+7wO33tfO1N64za+3EAjexmaWaTI04S7LGvWEqHk4XiROxAKBlJ\/HkE6yPrVQ0kMuDAnf2rQ2mzMJdYiT2LE\/Q\/Kf9BGvzgH6639vcmz3q2BThxcc9bb+PgqMcWrB7wMBsgj2z3kIEwDMCPvdTyRq+ytnYsOIjyVWPDw469Yz0alsW3u2CtaMQNETGWjUSvyoJUqG8jwRqt2LLPiYffgptw4do739lyMAsfHBP4c6vRuXdFPEwY4TNHUNOWtXd6ye58NJIzOiyFe4QuZOerccs4\/8Q1trG7vTKtkLy4\/EY0VK9W0cfLaprMwdqTrDE0fw6hmWT2gzSPJ869gzBmc\/u3Mht3elrbu1M09QwzbfsQ2bEOPWNsfNFbsWi4KoOB7SgHqeoErE+eeYVMTIDn0+qL33WPO3NSZRymGvuben15LmNOhdvy\/D0ac1hwjyFYoy5CopZjwvngKCSePA\/wBGlqlco2no3aktezG3R4ZUKOrfkQfI\/wD+62G1t4YHFbsze6b2PpRw2a1pqmKMTfCTmSRVaswjUlU9l5OvHADqhJHHny9Rr+1Zt11Mrt7cUmYhsxpNbtyQvG3u+4x6lOihQkftqOo6kKCAvPRbm4h4rbIttEz2xoqjSaaeebzy4rOZXAZ3BGIZzCZDHGbn2hbrPCXA+pAcDn6jUDXQsnuTadvde8ssq4lZb0jviZ5qs00Rke9GxkeORXAJg9wn5OAAeACQDe7nl9PsdufMUJo8TUehLuSMQfZ7cSNJTVKXTrGQOsxLL2I9vqWPX6mAxzmgZmGYJ5feO9T6M03Dt4Hv17lya3UtULDVbtaWvMoVjHKhVgCAQeD5+hB\/t58a8ddljtbAio0s48OHXEtnfYthsV2mnrpj65lij\/V8oS5cA\/Lw8isCBywq4N27FiFeP4bDcQrt1OWwsbeErf8A2h25i5c9\/vFuSx5686i3HONgw+\/BDhmtEl4XLte0VS1OjyQV5JFiUvIUUkIoIBY\/kPI8nx5H5jXSKe4fS6hBiqv2fTsRK\/F2SaAlkC5IsH4+HZ3Jre2OPdCFQylex+bzg3ntuOlkhA2Nhu36eRox+1i0WNo\/fhkrqVWPr5\/XDsRz90MQAoEjjHkdWmUGGaDd43c4+q5sQVPDDgj8Nfh+mv3x+BJH1BOvw\/TXob1lXSstHj5vSz0xhy08sNF8vmFsyRL2dIi9Tuyj8SF5IGqL1Px\/p7jN1PV9MsvdyOF+HiYTWgwYSkfOo7KpI+h8j8SPoBqz3X\/Ux6e\/\/n85\/wAamuf\/ANmvOwlIn+JmNi+24y7etWIfADIFw2+8WHqumZfYcs+ZyFiLa9tYBgatvFVoq7RpkJ\/ZrB1j4H6zgSySsE8no3keW1Nm9OdpKa1eBLjTX7lqqe1kdqTx42vYMLKEHMkdido2545EZBAY9l5y23cjXs26dmL2JqVJL8i9HkHtuqFfmjDKvKyKeWIUD6kHgGfj\/T7duQmsVUwduCxBS+0Iq81aRZbUJmSJTCvXl+zuOpHg8Hz9OYOpkNBNWwHytvKkHiT1NSrXeW2cPtzEVZMfWnksiWmzWHV3R45KMUxDEr7YJlaUKAW7KjeAAHk1FjCVdw4DDWBt6C9ZGIqW5MfiaEMNmx3u2o5LHMMfdgiJGnHIAMiE89eGy08W99z461WyV+CJYWs2LcMtI15HkowLyZXWICSQLKygMxYEsWChwzQ29M93xxw2jibf2bYtvRW+KNn2RKoXwy+37o5LhRynk9gOSCBHLNMNqVOsDr4eHDcpZodmay0R42Py97799o7ThjgaGvdeNsBdzJknnEcruk80cSFepCALGpcA8k89WX66h722hgcXiLuRxNe1A1K7jIAss\/udlt0pLDc8KOOjIFX+wnnk8EZOPbe4p6tK9FgMi9XIzCvTnFVzFYlJICRtxw7cjjgcnnx9dRLdS3jrU1C9WlrWK7mKWGVCjxsp4Ksp8ggj6H6auZQdmBFWY+vsKk1QBBZH7R63XjpppresyaaaaImtvjv6mc1\/rRi\/7pf1iNbfHf1M5r\/WjF\/3S\/rHjv5bf1N9QtOF+I9x9CsRppprYsyaaaaImmmmiJpppoiaaaaImmmmiJpppoiaaaaIv3q3T3OPl5ALfgCRyAT+HjV3hNlbj3BSkv4mlDJFFIIAHtwxPLIU7COJHcPIxA8KgJJ4HHPA1czeq2am9K4PSZsbQ+zoLxvLaEZFjnlj155455Y\/Nxz14X6ahYjejYLbKUMfCftWHK\/aFey6Blg\/UMndCT4kBIIPXwQCCCAdYnVMRldlaA6YF5kcVoDaOZuZ0jfbfwVFicTkM5kqmJxVZp7l2YQV0DBe8hIHAYkD6n6k8DnzqOyye2vZWKA8IOOfJ\/AAfj4\/DXTMN6i7Sw9XARR1stJLQzOIyd2WRe8jrWhkjmVWaYqf+84jUJGAgVWJ4B1Aob8xONx+Iq1rGQ7Y1Gqzq9VWW3D8d8T3I97hH+546twYk+f6ER29bNAp2tH1UtnSy9Z91iqGMyGXWc0q7TCrXe3JyQOsSj5mHP148\/Tk+fH11GAZfnB47BhyD9R9COddCb1ExN5bcWVOTlNyTNdrDIsrpHc9po\/lZx2IdJCw5AHckEnnml3fumjuPEYWAGzJkKCGKxO6GKN0WGGKLiP3HXuqxdC6hOyqnZSwLGynWrOeA9kA8tfoFF1OkBLXXH2+6yvA+nA4+un4cfh5H\/z9dNNa5WdOq\/go\/wDjX6zMxLMSSTzyfz\/PX5ppCL67uFCd26gkgc+OT9Tr5\/Mfn4000ROB58fX6\/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width=\"252px\" alt=\"debits and credits\"\/><\/p>\n<p>It would not do for transactions to slip through the cracks and go unrecorded. There are many such safeguards that can be put in place, including use of prenumbered documents and regular reconciliations. For example, an individual might maintain a checkbook for recording cash disbursements. A monthly reconciliation should be performed to make sure that the checkbook accounting system has correctly  reflected all  disbursements. A business must engage in similar activities to make sure that all transactions and events are recorded correctly.<\/p>\n<h2 id=\"toc-0\">How to Record Debits and Credits<\/h2>\n<p>Debits and credits are used in each journal entry, and they determine where a particular dollar amount is posted in the entry. Your bookkeeper or accountant should know the types of accounts your business uses and how to calculate each of their debits and credits. Credits and debits are records of transactions in business accounts. According to the double-entry principle, every transaction has an equal and opposite entry to another account.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"259px\" alt=\"debits and credits\"\/><\/p>\n<p>Asset, liability, and equity accounts all appear on your balance sheet. Revenue and Expense accounts appear on your income statement. The asset account above has been added to by a debit value X, i.e. the balance has increased by \u00a3X or $X. On the other hand, when a utility customer pays a bill or the utility corrects an overcharge, the customer&#8217;s account is credited.<\/p>\n<h2 id=\"toc-1\">What are Credits and Debits?<\/h2>\n<p>Again, according to the chart below, when we want to decrease an asset account balance, we use a credit, which is why this transaction shows a credit of $250. The income statement accounts are temporary because their balances are not carried forward to the next accounting <a href=\"https:\/\/investrecords.com\/the-importance-of-accurate-bookkeeping-for-law-firms-a-comprehensive-guide\/\">law firm bookkeeping<\/a> year. Instead, the balances in the income statement accounts will be transferred to a permanent owner&#8217;s equity account or stockholders&#8217; equity account. After the transfer, the temporary accounts are said to have &#8220;been closed&#8221; and will then have zero balances.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"253px\" alt=\"debits and credits\"\/><\/p>\n<p>All those account types increase with debits or left side entries. Conversely, a decrease to any of those accounts is a credit or right side entry. On the other hand, increases in revenue, liability or equity accounts are credits or right side entries, and decreases are left side entries or debits. Bookkeepers and accountants use debits and credits to balance each recorded financial transaction for certain accounts on the company&#8217;s balance sheet and income statement.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content How to Record Debits and Credits What are Credits and Debits? Visit the Bookstore Want More Helpful Articles About Running a Business? How to Enter Refund Credits in QuickBooks Total debits must equal total credits in every transaction or journal entry. Debit always goes on the left side of your journal entry, and credit [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[],"views":410,"_links":{"self":[{"href":"https:\/\/www.assoalawimaroc.com\/index.php?rest_route=\/wp\/v2\/posts\/16345"}],"collection":[{"href":"https:\/\/www.assoalawimaroc.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.assoalawimaroc.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.assoalawimaroc.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.assoalawimaroc.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16345"}],"version-history":[{"count":1,"href":"https:\/\/www.assoalawimaroc.com\/index.php?rest_route=\/wp\/v2\/posts\/16345\/revisions"}],"predecessor-version":[{"id":16346,"href":"https:\/\/www.assoalawimaroc.com\/index.php?rest_route=\/wp\/v2\/posts\/16345\/revisions\/16346"}],"wp:attachment":[{"href":"https:\/\/www.assoalawimaroc.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.assoalawimaroc.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16345"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.assoalawimaroc.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}