Notice that all the entries for Entry Type are no. In the detail portion of the screen, the total debit dollar amount is equal to the total credit dollar amount. The Notes Receivable account (1150) is debited for the selling price of $4,000.00. The fixed asset account (truck) is credited for $10,000.00, the purchase price. The Accumulated Depreciation account (1212) is debited for the accumulated depreciation amount of $6,000.00.