<Table> <Tr> <Th_colspan="2"> Income </Th> </Tr> <Tr> <Th> Debits (Dr) </Th> <Th> Credits (Cr) </Th> </Tr> <Tr> <Td> </Td> <Td> X </Td> </Tr> </Table> <Tr> <Th_colspan="2"> Income </Th> </Tr> <Tr> <Th> Debits (Dr) </Th> <Th> Credits (Cr) </Th> </Tr> <Tr> <Td> </Td> <Td> X </Td> </Tr>

Definition of dr and cr in accounting in hindi