If the assets, costs and expenses increase, then they belong to DR, and the accounting books will record the increased part to DR. If the assets, costs and expenses decrease, they belong to CR, and the accounting books will record them to CR. If income, liabilities, and owners’ equity increase, then they belong to CR and should be recorded in the accounting accounts. If they decrease, they belong to DR And should be recorded in the accounting accounts.

AN is C,A is marked with a ×.