PA Capital account

因為owner自掏腰包付給Creditor ，所以一般會入番一條entry：
Dr Creditor 8,200
Cr C/A-owner 8,200
題述不入Cr C/A-owner ,而入Cr Capital 比較少見,因為通常Capital A/C 在公司一成立時Owner投入幾多錢就定咗,不會時常變動,除非股東有變化.是否老闆特別要求作為投資股本?
Capital Account係Credit side的原因是Capital是屬於股東權益, 股東權益增加是Credit side

There is now a credit balance in the creditor account, amount due to creditor.
When a payment is paid, the usual entry is Dr. Creditor and Cr. Bank. The creditor account is then zero. Now, the owner paid the amount on behalf of the company. The Capital account is then credited instead of the bank means this payment represents an additional capital injected by the owner for the settlement of the creditor. The entries should be Dr. Cash Cr. Capital $8,200, cash in by the owner and Dr. Creditor Cr. Cash $8,200, cash used to pay off creditor.