The credit of owner's equity is opposite to assets and consistent with liabilities and income elements. Details are as follows:

Borrowing to increase loans and reducing loans is an asset, and the rights and interests are opposite to him. The cost assets are always the same, so please remember carefully and don't screw it up.

The profit and loss accounts should be distinguished, and the expense income is unusual. If the income increases, the lender will look at it and reduce the debit to carry it forward.