On may ,6 Cairo Amman bank/ Jabal Al Hussein branch receives a check of JD7000 from main branch to collect from the drawer (Ali) who has credit current account , the depositor of the check is salem who has debit current account in Cairo Amman bank / main branch . the debit side of the journal entry in Cairo Amman bank /main branch is:

		Credit current account Ali
		Debit current account salem
		Central bank
		Cairo Amman bank Jabal Al Hussein