Explanation:

In financial accounting or bookkeeping, “Dr” (Debit) indicates the left side of a ledger account and “Cr” (Credit) indicates the right. A debit is an accounting entry that results in either an increase in assets or a decrease in liabilities on a company's balance sheet. In fundamental accounting, debits are balanced by credits, which operate in the exact opposite direction.
A debit is a feature found in all double-entry accounting systems. In a standard journal entry, all debits are placed as the top lines, while all credits are listed on the line below debits. When using T-accounts, a debit is the left side of the chart while a credit is the right side.