Let's see if you've got your ducks in a row regarding Debits and Credits, Detail Accounts, and Transactions.

Simple Debit/Credit Rule All Accounts have a Normal Balance which is either a Debit Balance or a Credit Balance. Assets, Expenses, and Draws all have Normal Debit Balances. Liabilities, Owner's Equity (Capital), and Revenue all have Normal Credit Balances. Enter an amount in the Normal Balance Side of an Account to Increase the Balance of an Account and in the opposite side to Decrease the Balance of an Account. Instructions: Select the appropriate Detail Accounts to Debit (Left Side) and Credit (Right Side) to record the transaction and also the effect (increase or decrease) the debit or credit has on the detail account for the following transactions: Transaction . . Debit Detail Account Cash Accounts Receivable Inventory-Office Supplies Mowing Equipment Accounts Payable Note Payable-Bank Owner's Capital Owner's Draws Mowing Revenues Mulch Expense Advertising Expense Owner's Capital Owner's Draws Select the Detail Account to Debit (Left Side) from the list above Explanation Effect On Detail Account Increase Decrease Select the Effect on the Detail Account from the list above Explanation   Credit Detail Account Cash Accounts Receivable Inventory-Office Supplies Mowing Equipment Accounts Payable Note Payable-Bank Owner's Capital Owner's Draws Mowing Revenues Mulch Expense Advertising Expense Owner's Capital Owner's Draws Select the Detail Account to Credit (Right Side) from the list above Explanation   Effect On Detail Account Increase Decrease Select the Effect on the Detail Account from the list above Explanation