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:
First-Degree Burn
A mild burn affecting only the outer layer of the skin, causing redness, pain, and no blistering.
Administration Route
The path by which a drug is taken into the body, such as orally, intravenously, or topically.
Drugs
Substances, natural or combined, created to treat or prevent illness or disease. Examples include aspirin, Lipitor, and Prozac.
Adverse Effect
An unwanted, negative reaction or side effect resulting from medication or other intervention.
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