In accounting, we always use accounts that are on either the debit or credit side of the ledger. Sometimes accountants use intermediary accounts before posting them to the main account. These accounts are called balance sheet accounts, as they are not zeroed out at the end of the year, and are called debit and credit (חו"ז- חובה וזכות) They will use this for an income tax account, for instance. In this case, they are using a debit and credit account for the owners, and the balance stands at ______