It wouldn'' t techhnically be incorrect to provide the credit rating account initially, however it would certainly look incorrect to every exercising accounting professional, so constantly get in the debit accounts. We will certainly then list the debit account, so we go into accounts receivable and in the debit column we go into $2500. Simply get in the date, the debit account as well as quantity, the debt account and amount, and the description if the trouble asks for it.