It might be a useful test of your understanding of the chapter if you try to write down the debit and credit entries before looking at Table 6.11. If you find your answers don’t agree with that table then you should go back to the analysis contained in the chapter and think about the various aspects of the accounting equation. Debit and credit entries do nothing more than follow the analysis based on the accounting equation so you should not have a problem if you have followed the analysis.