=+Victor: So what’s the big deal? Sounds to me like it would save you time and effort.

Alice: Right! The balance sheet showed a minus for supplies!

Victor: Minus supplies? How can that be?

Alice: That’s what I asked.

Victor: So, what did he say?

Alice: Well, after he checked the program, he said that it must be right. The minuses were greater than the pluses. . . .

Victor: Didn’t he know that Supplies can’t have a credit balance—it must have a debit balance?

Alice: He asked me what a debit and credit were.

Victor: I see your point.