3- When the capital is increased by a cash amount, it appears on the side A - the fund 4 When the liabilities side is reduced by a certain amount, it must be according to the budget equation b addition C-creditor NS. goods C-owe A- Increase in assets B, debit side C - Decrease in assets 5- Accounts of a creditor nature are: a- assets and liabilities b-income and liabilities c- expenses and assets