Debit memos from a bank reduce a depositor's cash balance, and credit memos increase the balance. This seems backwards from the normal debit$-$and$-$credit rules. What is the explanation?State banking regulations require banks to use different accounting practices.From a banks perspective, customers deposits are liabilities.Banks are required to guarantee the safety of all customer deposits.Bank accounting practices were created in $1943,$ before the debit$-$and$-$credit rules were adopted.