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Hi there, General Journal questions: What accounts do you use when there's a Bank Debit Memo #RDT-D3691 from a company for 129 dollars for bank

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General Journal questions:

What accounts do you use when there's a Bank Debit Memo #RDT-D3691 from a company for 129 dollars for bank service charges?

What accounts do you use for invoices, cheques, receipts?

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