$\backslash$table$[[,$Transaction account,Transaction details,$\backslash$table$[[$Transaction$],[$account Increases$],[$or Decreases?$]],\backslash$table$[[$Transaction account$],[$is Debited or$],[$Credited$?]],\backslash$table$[[$Accounting element category$],[$of transaction account$]]],[$Example:$,$Capital,Investment by owner increased,Increases,Credit,Proprietary account: capital$],[$Q$\mathrm{.}2\mathrm{.}1\mathrm{.}1,$Advertising spent,$\backslash$table$[[$Cost incurred for advertising$],[$for the business$]],,,],[$Q$\mathrm{.}2\mathrm{.}1\mathrm{.}2,$Mortgage loan,$\backslash$table$[[$Amount of mortgage loan$],[$increased$]],,,],[$Q$\mathrm{.}2\mathrm{.}1\mathrm{.}3,$Rent received,Tenant paid monthly rental,,,$],[$Q$\mathrm{.}2\mathrm{.}1\mathrm{.}4,$Sales Returns,Customer returned damaged,,,$],[$goods$,,,,,]]$