Does this item go among the credits or the debits?

这笔账应记还是借?

The money will be debited from your account.

钱会记你账戶的借。

The bank debited ￡10 from my account.

银把10英镑记我帐戶的借。

I have settled the fright and primage with ...., as per the account enclosed, and have debited you, in your account, $500 for balance paid him.

运费及贴照同函决算书交付...., 付款后所余500美元记贵公司借帐。