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:
Lowest Possible Position
Refers to the minimal height or level something can be adjusted or positioned.
Swing-Arm Type
A design of suspension or support where a pivoting arm moves in an arc, commonly used in motorcycle rear suspensions.
Drive-On Type
Refers to equipment or mechanisms that are engaged or activated by driving onto or over them, often seen in automotive service equipment.
Four-Post Design
A type of lift or rack in automotive repair shops or garages featuring four posts that provide stability and support for a vehicle during maintenance or inspections.
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