Hello, I can teach you a trick. Bank deposits repay previous payments. First, analyze this sentence. Repaying the purchase price is to pay others, so the bank deposits decrease and the assets decrease is written in the lender. Because it is to repay the previous period, it is the amount payable but not paid by the enterprise in the previous period, which is an account payable, and at the same time, the account payable is a liability. As the payment has been returned, the accounts payable have decreased, so it is written on the debit side.

You're starting to learn a little messy. Carefully analyze the topic and you will understand!

What's more, "if there is a loan, there must be a loan, and the loan must be equal" means that an entry must have a loan and a loan, and the amount of both borrowers and borrowers is equal. Not the theme. Oh, that's irrelevant.