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Can someone be so kind to explain 2A-4 Example A. Paid Salary Expenses I don't understand why the debit accounts are 8 and the Credit

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Can someone be so kind to explain 2A-4 Example A. Paid Salary Expenses

I don't understand why the debit accounts are 8 and the Credit accounts is 1

I have to do the rest of the exercises yet I don't even understand the example. Please help me understand the example and I can do the exercise.

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