Which of the following best suits in place of question mark? 
Definitions:
Debits
Accounting entries that increase assets or expenses and decrease liabilities, equity, or revenue, recorded on the left side of accounting ledgers.
Credits
Accounting entries that increase liabilities or decrease assets, or record income in double-entry bookkeeping.
Journal Entry
A Journal Entry is a record in bookkeeping that logs the debit and credit parts of a financial transaction in accounting.
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