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:
Crystallized Intelligence
The ability to use knowledge, skills, and experience, which generally increases with age, contrasting with fluid intelligence.
Crystallized Intelligence
a form of intelligence that involves the ability to use learned knowledge and experience.
Fluid Intelligence
The capability to think logically and solve problems in novel situations, independent of acquired knowledge.
Fluid Intelligence
The ability to reason and tackle new problems using logic, without relying on previously learned information.
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