Under a double-entry system, show how the entry in each statement is entered in the ledger by using debit or credit to indicate the increase or decrease in the affected account. 
Definitions:
Reed Relay
A type of relay that uses a pair of magnetic reeds as the switching mechanism, often enclosed in a glass tube to protect against external magnetic fields and contaminants.
Permanent Magnet
A material that maintains a constant magnetic field without the need for electrical power.
Resistance Temperature Detector
A sensor used to measure temperature by correlating the resistance of the RTD element with temperature.
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