Debits and Credits If Credit entries are greater than Debit entries, the account will have a credit balance. Account Name Debit Dr. Credit Cr. Transaction #1 $10,000 $3,000 Transaction #2 8,000 Transaction #3 Balance $1.000 Chapter 3-10 LO 2 Explain double-entry rules.Chapter 3-10 Account Name Debit / Dr. Credit / Cr. If Credit entries are Debit entries, the account will have a credit balance. $10,000 $3,000 Transaction #2 8,000 Transaction #3 Balance Transaction #1