<Li> Natural Personal Any person like Mohan Account, Ram account etc . </Li> <Li> Artificial Personal Any company or group of people like Microsoft account, Hindustan Petroleum account etc </Li> <Li> Representative Personal this type of Personal a / c represents owner like . Capital a / c, drawings a / c etc </Li> <P> For example: Mohan's account, Apple ltd . account etc . Capital account </P>

A journal entry consists of three parts. which of the following is not one of those parts