Credit income account
Increase
Debit income account
Decrease
Credit capital account
Increase
Debit capital account
Decrease
Debit receivables
Increase
Credit receivables
Decrease
Debit payables
Decrease
Credit payables
Increase
Debit bank
Increase
Credit bank
Decrease
Debit petty cash
Increase
Credit petty cash
Decrease
Debit equipment
Increase
Credit equipment
Decrease
Debit expense account
Increase
Credit expense account
Decrease
Debit asset account
Increase
Credit asset account
Decrease
Debit liability account
Decrease
Credit liability account
Increase