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:
Punishment
A process in behavior analysis and modification, which involves applying an undesired or negative stimulus to decrease or eliminate an undesirable behavior.
Rate of Response
A measurement in behavioral psychology that indicates how often a behavior is performed within a set period of time.
Contingencies
In the context of behavior, it refers to the dependence of certain outcomes on specific conditions or actions.
Negative Reinforcement
A behavioral principle where the removal of an unpleasant stimulus strengthens a behavior or increases the likelihood of its repetition.
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