For the decrease in the value of assets, we debit account and credit account.
The asset has an original cost of Rs. 10,000 and accumulated depreciation of Rs. 8,000. We want to completely eliminate it from the accounting records, so we credit the asset account for Rs. 10,000, debit the accumulated depreciation account for Rs. 8,000, and debit the _____ by _____.
While adjusting for goodwill, ___________ partners' capital account is debited and ___________ partners' capital account is credited.