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ok now lets see mr smith was our debtor and he paid us cash of 100 $ and now as you know debtors are an asset so when they owe you money they are debited but when they pay up you credited them ... you debited mr smiths account and credited your sales now to correct this entry you will have to double up the amont from 100 $ to 200$ and you will now correct it by crediting mr smiths account by 200 and debiting your sales by 200 so know you will have a balance of 100 as now the entries have been balanced .

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