Tuesday's Transactions (2022)

BASEBALL
Major League Baseball
American League

HOUSTON ASTROS — Placed RHP Justin Verlander on the 15-day IL. Recalled RHP Brandon Bielak and OF/1B J.J. Matijevic from Sugar Land (IL). Optioned OF Jake Meyers to Sugar Land. Added RHP Hunter Brown to the taxi squad.

SEATTLE MARINERS — Recalled INF Abraham Toro from Tacoma (PCL). Placed INF/OF Dylan Moore on the 10-day IL, retroactive to Aug. 29.

TAMPA BAY RAYS — Placed RHP Ryan Thompson on the 15-day IL, retroactive to Aug. 27. Recalled LHP Ryan Yarbrough from Durham (IL).

TEXAS RANGERS — Recalled RHP A.J. Alexy from Round Rock (IL). Placed RHP Josh Sborz on the 15-day IL.

National League

ARIZONA DIAMONDBACKS — Exercised their contract option on manager Torey Lovullo for the 2023 season.

CHICAGO CUBS — Selected the contract of RHP Jeremiah Estrada from Iowa (IL) as a substitute player on the active roster.

COLORADO ROCKIES — Recalled INF/OF Sean Bouchard from Albuquerque (PCL). Selected the contract of INF/OF Michael Toglia from Albuquerque. Optioned OFs Wynton Bernard and Sam Hilliard to Albuquerque.

LOS ANGELES DODGERS — Recalled RHP Jake Reed from Oklahoma City (PCL). Selected the contract of Heath Hembree from Oklahoma City. Optioned RHPs Michael Grove and Phil Bickford to Oklahoma City. Designated INF Eddy Alvarez for assignment.

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Minor League

MLB — Announced the suspension of Pittsburgh's INF Francisco Acuna from Greensboro (SAL) for 80 games without pay after testing positive for a performance-enhancing substance and Arizona's pitcher Sebastian Santana from the Arizona Complex League D-backs for 55 games without pay after testing positive a performance-enhancing substance in violation of the Program.

Atlantic League

LONG ISLAND DUCKS — Signed and activated RHP Matt Vogel. Placed INF Tzu-Wei Lin on the disabled list, retroactive to Aug. 24.

FOOTBALL
National Football League

ARIZONA CARDINALS — Acquired CB Trayvon Mullen Jr. from Las Vegas in exchange for an undisclosed 2023 draft pick pending passing of his physical. Released CBs Breon Borders, Cortez Davis, Darrell Baker (injured) and Josh Jackson, DL Kingsley Keke, OLs Greg Long, Koda Martin and Haggai Ndubuisi, RB Ronnie Riveres, DE Jesse Lemonier, TEs Deon Yelder and Josh Hokit, WRs Marcell Ateman and Andre Baccellia, P Nolan Cooney, DB Jace Whittaker, RB T.J. Pledger, LB Joe Walker, OLB Devon Kennard, DT Christian Ringo, EDGE Jesse Luketa, and QB Trace McSorley.

ATLANTA FALCONS — Released WRs Frank Darby, KeeSean Johnson, Cameron Batson and Stanley Berryhill, DLs Derrick Tangelo, Abudullah Anderson, Nick Thurman and Darrion Daniels, OLs Justin Shaffer, Jonatthan Harrison, Ryan Nuezil, Tyler Vrabel, Colby Gossett and Leroy Watson, RBs Caleb Huntley and Qadree Ollison, TE MyCole Pruitt, OLB Jordan Brailford, ILB Dorian Etheridge (injured), Ss Henry Black and Teez Tabor and FB John Raine (injured).

BALTIMORE RAVENS — Signed RB Kenyan Drake. Released RBs Tyler Baddie and Nate McCrary, QB Anthony Brown, NT Isaiah Mack, FB Ben Mason, LBs Zakoby McClain and Chuck Wiley, OLBs Jeremiah Moon, Steven Means and Daelin Hayes (injured), DTs Rayshad Michols and Aaron Crawford (injured), TE Tony Poljan, WRs Binjimen Bictor Makai Polk and Shemar Bridges (injured), DBs David Vereen and Ar'Darius Washington, S Tony Jefferson, OT David Sharpe, DE Brent Urban and CB Daryl Worley.

BUFFALO BILLS — Waived QB Matt Barkley, OLs Greg Mancz, Luke Tenuta and Alec Anderson, RBs Raheem Blackshear and Duke Johnson, WRs Tanner Gentry and Isaiah Hodgins, TE O.J. Howard, DE Kingsley Jonathan, DTs Brandin Bryant, Prince Emili and C.J. Brewer, LB Joe Giles-Harris, DBs Nick McCloud and Ja'Marcus Ingram and DT Eli Ankou.

CAROLINA PANTHERS — Placed K Zane Gonzalez and LB Julian Stanford on injured reserve. Released WRs Brandon Zylstra, Keith Kirkwood, Derek Wright, C.J. Saunders, Charleston Rambo and Ra'Shaun Henry, Ss Juston Burris and Kenny Robinson, LBs Josh Watson and Arron Mosby and Isaiah Graham Mobley (injured), RBs Spencer Brown and John Lovett, TEs Colin Thompson and Josh Babicz, OLs Deonte Brown, Mike Horton and Sam Tecklenburg, DEs Austin Larkin, Drew Jordan and Darryl Johnson, DT Frank Herron, CBs Tae Hayes, Kalon Barnes and Madre Harper and S Kenny Robinson.

CHICAGO BEARS — Released WRs Isaiah Coulter and Nsimba Webster, OL Dieter Eiselen, DEs Sam Kamara and Charles Snowden, CB Thomas Graham, RBs Darrynton Evans and De'Montre Tuggle, WR Chris Finke, G Lachavious Simmons, TE Chase Allen, DT Micah Dew-Treadway, LB DeMarquis Gates and James O'Shaughnessy (non-football illness), S A.J. Thomas, QB Nathan Peterman, G Michael Schofield, OT Shon Coleman, DT Trevon Coley, DE Marion Edwards Jr., CB Greg Stroman Jr. and S Davontae Harris.

CINCINNATI BENGALS — Released LS Cal Adomitis, QB Jake Browning, P Drue Chrisman, OT Devin Cochran, DTs Domenique, Tyler Shelvin and Tariqious Tisdale, CB Javaris Davis, TEs Nick Eubanks, Justin Rigg and Thaddeus Moss, Gs Lamont Gaillard and Desmond Noel (injured) and Nate Gilliam, LBs Clarence Hicks, Keandre Jones and Tegray Scales, CB Delonte Hood, WRs Trenton Irwin, Kwamie Lassiter II and Kendric Pryor, DE Raymond Johnson III, and HB Jacques Patrick.

CLEVELAND BROWNS — Waived LBs Dakota Allen and Willie Harvey Jr., WRs Daylen Baldwin, Mike Harley, Jr. and Easop Winston, TEs Miller Forristall, Nakia Griffin-Stewart and Zaire Mitchell-Paden, Gs Blake Hance and David Moore Jr., S Lavert Hill (injured), C Brock Hoffman, CBs Shaun Jolly and Herb Miller, T Alex Taylor, DT Roderick Perry II and FB Johnny Stanton IV. Terminated the contracts of RB John Kelly Jr. and QB Josh Rosen. Placed QB Deshaun Watson on reserve/suspended by commissioner.

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DALLAS COWBOYS — Released Gs Braylon Jones and Isaac Alarcon, DTs Josiah Bronson and Carlos Watkins, DEs Mika Tafua and Markaviest Bryant, Ts Amon Simon and Aviante Collins, Ss Tyler Coyle and Juanyeh Thomas, RBs Malik Davis and Aaron Shampklin (injured), WRs Dontario Drummond, T.J. Vasher and Brandon Smith, Cs James Empey and Alec Lindstrom, CBs C.J. Goodwin and Isaac Taylor-Stuart (injured), LBs Storey Jackson and Malik Jefferson, K Brett Maher, LS Jake McQuaide and QB Cooper Rush.

DENVER BRONCOS — Waived DL McTelvin Agim, Mike Purcell and Jonathan Harris, T Quinn Bailey, CB Faion Hicks, WRs Kendall Hinton, Darrius Shepherd and Seth Williams, Gs Zack Johnson, Netane Muti and Michael Niese, OLB Jonathan Kongbo, ILB Kana'i Mauga, CB Ja'Quan McMillian, RB Devine Ozigbo, TEs Dylan Parham and Eric Tomlinson, S J.R. Reed and QB Josh Johnson.

DETROIT LIONS — Waived QB Tim Boyld, LBs Jarrad Davis, James Houston, Anthony Pittman, TE Devin Funchess, DL Bruce Hector and Eric Banks and Jashon Cornell (injured), RB Justin Jackson, Ts Kendall Lamm, Obinna Eze, Darrin Paulo and Dan Skipper, WRs Maurice Alexander, Tom Kennedy, Kalil Pimpleton and Trinity Benson (injured), CBs Cedric Boswell, A.J. Parker and Saivion Smith, K Riley Patterson, G Kevin Jarvis (injured) and S C.J. Moore (injured).

GREEN BAY PACKERS — Announced S Morgan Burnett to retire.

INDIANAPOLIS COLTS — Released WRs Isaiah Ford, Michael Young, D.J. Montgomery, Ethan Fernea, DeMichael Harris, Samson Nacua, Keke Coutee, OL Brandon Kemp, CBs Alexander Myres, Anthony Chesley, Marvell Tell III and Chris Wilcox, DTs Caeveon Patton, Curtis Brooks, R.J. McIntosh and Chris Williams, C Alex Mollette, RBs C.J. Verdell, D'Vonte Price, Phillip Lindsay and Ty'Son Williams, K Jake Verity, DEs Kameron Cline, QB Jack Coan, DBs Marcel Dabo, TEs Michael Jacobson and Nikola Kalinic, OT Jordan Murray, LBs Forrest Rhyne, James Skalski, Sterling Weatherford and Brandon King, G Josh Seltzner, OTs Ryan Van Demark and Dennis Kelly and S Will Redmond.

JACKSONVILLE JAGUARS — Released DL Israel Antwine, WRs Kevin Austin Jr., Willie Johnson and Jeff Cotton Jr., OLB Rashod Berry, CBs Xavier Crawford and Gregory Junior, OLs Coy Cronk, Nick Ford and Darryl Williams, S Ayo Oyelola, QB E.J. Perry, TE Gerrit Prince, and DTs Jay Tufele and Raequan Williams (injured).

KANSAS CITY CHIEFS — Released Ss Zayne Anderson and Devon Key, CB Dicaprio Bootle, G Mike Caliendo, LBs Jack Cochrane, Jermaine Carter and Elijah Lee, DTs Matt Dickerson, Danny Shelton and Taylor Stallworth, RB Jerrion Ealy, TEs Jordan Franks and Matt Bushman, T Vitaliy Gurman, DE Kehinde Oginni, WRRs Cornell Powell, Corey Colemlan, Daurice Fountain, and Josh Gordon and C Austin Reiter.

LOS ANGELES CHARGERS — Released DLs Christian Covington, Andrew Brown and Joe Gaziano, Ts Zack Bailey and Foster Sarell, WRs Michael Bandy, Trevon Bradford, Jason Moore Jr. and Joe Reed, RBs Leddie Brown and Kevin Marks Jr., LBs Cole Christiansen and Tyreek Maddox-Williams, OLBs Emeke Egbule and Carlo Kemp, CBs Kemon Hall, Michael Jacquet and Brandon Sebastian, G Ryan Hunter, TEs Hunter Kampmoyer, Erik Krommenhoek and Sage Surrat (injured), S Raheem Layne, FB Gabe Nabers and DB Mark Webb Jr.

LOS ANGELES RAMS — Waived WRs Landen Akers and Austin Trammell, Ts A.J. Arcuri, Chandler Brewer and Max Pircher, DEs Earnest Brown IV, T.J. Carter, Brayden Thomas and Benton Whitley, TEs Roger Carter, Jacob Harris and Jared Pinkney, DBs Grant Haley, Jake Gervase, Daniel Isom and Duron Low, DT Elijah Garcia, LBs Chris Garrett and Anthony Hines, Gs Jeremiah Kolone and Jack Snyder.

MIAMI DOLPHINS — Waived WRs Lynn Bowden Jr., Braylon Sanders, Preston Williams and River Cracraft, T Larnel Coleman and Kion Smith, OLs Kellen Diesch and Solomon Kindley, LBs Cameron Goode and Porter Gustin, DTs Benito Jones and Ben Stille, S Verone McKinley III. Placed CB Bryon Jones on the reserve/physically unable to perform (PUP) list and LB Brennan Scarlett on injured reserve.

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MINNESOTA VIKINGS — Waived G Wyatt Davis, Kyle Hinton and LB Chazz Surratt. Released QBs Sean Mannion and Kellen Mond, CBs Nate Hairston and Parry Nickerson, Ss Mike Brown and Myles Dorn, WRs Dan Chisena Trishton Jackson, TEs Zach Davidson and Nick Muse, G Wyatt Davis, RB Bryan Koback, LBs William Kwenkeu and Blake Lynch, OLBs Zach McCloud and Janarius Robinson, DL T.J. Smith, Armon Watts and Jullian Taylor (injured).

NEW ENGLAND PATRIOTS — Released DL Henry Anderson, DB Justin Bethel and RB J.J. Taylor.

NEW YORK GIANTS — Terminated the contracts of QB Davis Webb, WR C.J. Board, DL Jalyn Holmes and OL Jamil Douglas and Will Holden. Waived WRs Alex Bachman and Jaylon Moore, RB Jashaun Corbin, OL Garrett McGhin and Roy Mbaeteka, DBs Darren Evans, Zyon Gilbert, Trent Thompson, Nate Meadows, Khalil Dorsey and Harrison Hand, DL David Moa and Ryder Anderson, LB Quincy Roche and TE Austin Allen.

NEW YORK JETS — Released CB Isaiah Dunn.

PHILADELPHIA EAGLES — Released WRs Deon Cain, Devon Allen, Britain Cove and John Hightower, T Le'Raven Clark, Ss Anthony Harris, Andre Chachere and Jaquiski Tartt, TEs Richard Rodgers and Noah Tagiai, C Cameron Tom, C/G Jack Anderson, G/T Kayode Awosika, CBs Josh Blackwell, Mario Goodrich, Kary Vincent and Mac McCain, RBs Kennedy Brooks and Jason Huntley, LBs Christian Elliss and JaCoby Stevens, DE Matt Leo, QBs Reid Sinnett and Carson Strong, DTs Marvin Wilson, Renell Wren and Kobe Smith (injured). Placed WR Greg Ward on injured reserve.

PITTSBURGH STEELERS — Released DLs Henry Mondeaux, Carlos Davis, Khalil Davis and Donovan Jeter, DBs Chris Steele, Linden Stephens and Carlins Platel (injured), LBs Ron'Dell Carter, Hamilcar Rashed, Delontae Scott and James Vaughters, OLs Adrian Ealy, Chaz Green and Ryan McCollum, RB Max Borghi, TEs Kevin Rader and Jace Sternberger, WRs Tyler Snead, Tyler Vaughn and Cody White.

SAN DIEGO CHARGERS — Released WRs Maurice Ffrench, Michael Bandy, Trevon Bradford, Jason Moore Jr. and Joe Reed, QB Grandon Peters, Ss Skyler Thomas and Raheem Layne, DLs Forrest Merrill (injured), Christian Covington, Andrew Brown and Joe Gaziano, C Isaac Weaver (injured), K James McCourt, Gs Cameron Hunt and Ryan Hunter, LBs Damon Lloyd (injured), Cole Christiansen and Tyreek Maddox-Williams, CBs Tevaughn Campbell (injured), Michael Jacquet, Brandon Sebastian and Kemon Hall, EDGE Ty Shelby (injured), Ts Zack Bailey and Foster Sarell, DLs Andrew Brown and Joe Gaziano, RBs Leddie Brown and Kevin Marks Jr., OLBs Jamal Davis II, Emeke Egbule and Carlo Kemp, TEs Hunter Kampmoyer, Sage Surratt (injured) and Erik Krommenhoek, DB Mark Webb Jr. and FB Gabe Nabers.

SAN FRANCISCO 49ERS — Waived TE Troy Fumagalli, Ss Tashaun Gipson Sr. and Tayler Hawkins, CBs Dontae Johnson, Tariq Castro-Fields and Qwuantrezz Knight, WRs Marcus Johnson, Willie Snead IV, Malik Turner and Tay Martin, QB Nate Sudfeld, DLs Kemoko Turay, Jordan Willis, Kevin Atkins and Alex Barrett, OLs Alfredo Gutierrez, Jason Poe, Justin Skule and Keaton Sutherland, RB JaMycal Hasty, CBs Qwuantrezz Knight, LBs Marcelino McCray-Ball and Segun Olubi.

SEATTLE SEAHAWKS — Terminated the contract of CB Justin Coleman. Waived WRs J.J. Arcega-Whiteside, Aaron Fuller, Cade Johnson, Kevin Kassis, Bo Melton, and Freddie Swain, Ss Marquise Blair and Deontai Williams, LBs Joel Dublanko, Tanner Muse and Lakiem Williams, QB Jacob Eason, Ts Greg Eiland and Liam Ryan, DT Jarrod Hewitt, LB Vi Jones, TE Tyler Mabry, S Scott Nelson, C Dakoda Shepley and RB Darwin Thompson and RB Josh Johnson with an injury designation. Placed LB Tyreke Sminth on injured reserve.

TAMPA BAY BUCCANEERS —Waived WR Tyler Johnson. Traded ILB Grant Stuard and a 2023 seventh-round draft pick to Indianapolis in exchange for a 2023 sixth-round pick.

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TENNESSEE TITANS — Waived OLB David Anenih, RB Trenton Cannon, Ss Adrian Colbert and Tyree Gillespie, OLs Christian DiLauro, Hayden Howerton, Jalen McKenzie, Xavier Newman-Johnson, Andrew Rupcich and Willie Wright, WRs Dez Fitzpatrick, Cody Hollister, Mason Kinsey and Reggie Roberson, LBs Jack Gibbens and Joe Jones, DBs Chris Jackson, Theo Jackson, Greg Mabin and Tre Swilling, P Brett Kern, DLs Larrell Murchison, Sam Okuayinonu and Jordan Peevy, TEs Thomas Odukoya and David Wells, G Jordan Roos and QB Logan Woodside. Waived TE Tommy Hudson with an injury designation.

WASHINGTON COMMANDERS — Released T Alex Akingbulu, DTs David Bada, Justin Hamilton and Tyler Clark, TE Kendall Blanton and Jake Hausmann, RB Reggie Bonnafon and Jaret Patterson, DE William Bradley-King and Jacub Panasiuk, WRs Matt Cole, Alex Erickson, Kyric McGowan and Marken Michel, CBs Corn Elder, Danny Johnson and DeJuan Neal, Ss Ferrod Gardner and Steven Parker, LB Khaleke Hudson, Gs Nolan Laufenberg and Wes Martin and C Jon Toth. Placed T Willie Beavers, CB Josh Drayden and C Keith Ismael on injured reserve.

HOCKEY
National Hockey League

MINNESOTA WILD — Signed C Sam Steel to a one-year contract.

SOCCER
Major League Soccer

COLORADO RAPIDS — Loaned D Michael Edwards to Colorado Springs (USL Championship) for the remainder of the season pending federation approval.

DC UNITED — Signed F Kristian Fletcher to a contract through 2025 with an option for 2026.

FC DALLAS — Signed M Bernard Kamungo from North Texas SC through the 2025 season with options for 2026-27.

United Championship

USL — Announced the addition of an expansion team from Jacksonville for the 2025 season.

COLLEGE

ALBANY — Named Nailah Delinois video coordinator for women's basketball.

UT-MARTIN — Named Austin Nisbett director of basketball operations and Alston Jones graduate assistant for men's basketball.

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FAQs

Do banks process credits before debits? ›

Batch transactions are processed in groups, or “batches” at the end of each business day. Batch transactions post credits first, followed by debits, then fees.

What is an example of a bank transaction? ›

Banking transactions means cash withdrawals, deposits, account transfers, payments from bank accounts, disbursements under a preauthorized credit agreement, and loan payments initiated by an account holder at a communications facility and accessing his or her account at a Colorado bank.

What time does bank process payments? ›

Funds deposited before 9:00 p.m. ET on a business day will generally be available the next business day. Funds deposited before 8:00 p.m. PT on a business day will generally be available the next business day. You will be notified if a hold is placed on any deposited funds.

How banking transactions work? ›

A customer instructs his or her bank (the sending bank) to make a payment. The sending bank checks the customer has enough money in the account for the payment. The sending bank prepares an electronic file, along with other transactions, for the bank whose customer is receiving the payment.

What are the 3 main types of bank transactions? ›

ATM: Deposit or withdraw funds using an ATM. Charge: Record a purchase on a credit card or withdraw funds using a debit card. Check: Withdraw funds by writing a paper check.

How can I withdraw money from ATM with insufficient funds? ›

Option One: Use overdrafts to withdraw the money you don't have, incur a fee, and pay back both the overdraft and the overdraft fee when you can. Option Two: Top up your checking account and withdraw the money you do have, avoid overdraft fees, and pay back the amount on terms you're in control of.

What are the types of transactions? ›

Types of Accounting Transactions based on Institutional Relationship
  • External transactions. These involve the trading of goods and services with money. ...
  • Internal transactions. ...
  • Cash transactions. ...
  • Non-cash transactions. ...
  • Credit transactions. ...
  • Business transactions. ...
  • Non-business transactions. ...
  • Personal transactions.
Feb 1, 2022

How do you describe transactions? ›

A transaction is a completed agreement between a buyer and a seller to exchange goods, services, or financial assets in return for money. The term is also commonly used in corporate accounting. In business bookkeeping, this plain definition can get tricky.

What are examples of transaction? ›

Examples of transactions are as follows:
  • Paying a supplier for services rendered or goods delivered.
  • Paying a seller with cash and a note in order to obtain ownership of a property formerly owned by the seller.
  • Paying an employee for hours worked.
Mar 3, 2022

What time does current direct deposit hit on Tuesday? ›

A Current Direct Deposit is expected to hit your bank account from midnight -to 6 am on the day your employer affects the transaction. Current direct deposits are quite quick and your payment should get to you as soon as it's sent on the other end but then some things such as location and time frame.

How long does it take for funds to clear? ›

Key Takeaways. Financial institutions always outline their hold policies when you open up a bank account. Most checks take two business days to clear. Checks may take longer to clear based on the amount of the check, your relationship with the bank, or if it's not a regular deposit.

How long does it take for a bank payment to clear? ›

If both the sending and the receiving accounts belong to the same bank, the transfer will be made within the same day. Normally, when it comes to internal transfers, the amount will be available in the recipient's account instantly.

Does transferring money count as a transaction? ›

Yes, you'll categorize the transactions as Transfer if you're moving funds from your business to personal account or vise versa.

Can banks see your transactions? ›

Bank tellers can see your bank balance and transactions on your savings, chequing, investment, credit card, mortgage and loan accounts. Bank tellers can also see your personal information such as address, email, phone number and social insurance number.

Why is Transaction Banking important? ›

Transaction banking is a fundamental business for banks due to the recurring incomes and the potential to retain clients and boost loyalty. In recent years, against the backdrop of the economic crisis, the needs of corporate clients have evolved, and the transactional industry has evolved with them.

Can I withdraw with no money? ›

If you choose to opt in to debit card and ATM overdraft, you are usually allowed to make ATM withdrawals and debit card purchases even if you do not have enough funds at the time of the transaction. However, you will generally incur fees on transactions that settle against a negative balance later.

Can you withdraw money from an empty account? ›

How different is this facility from the loan, know everything. Overdraft facility: If you have got overdraft facility from the bank, then you can withdraw funds from your account if needed, which will go into overdraft.

Can you borrow money from an ATM? ›

You can get a cash advance at most ATMs or at a financial institution like a bank or credit union. For the most part, credit cards are used to make purchases; typically, you can charge as much as you want up to your credit limit.

Do credits or debits post first? ›

Most lenders post credit prior to debits daily. Credit posting and debit posting is the recording of transactions in a bank account. Each credit is an addition to the account, while a debit is a reduction from the account.

How banks handle debits and credits? ›

Bank's Debits and Credits. When you hear your banker say, "I'll credit your checking account," it means the transaction will increase your checking account balance. Conversely, if your bank debits your account (e.g., takes a monthly service charge from your account) your checking account balance decreases.

Do banks post deposits before withdrawals? ›

Banks generally post deposits before withdrawals. However, the law does not require this. In addition, banks may establish a cut-off time for deposits made at a branch or through an automated teller machine (ATM). Deposits made after that time may be treated as having been made on the following business day.

What is the rule for debit and credit? ›

The following are the rules of debit and credit which guide the system of accounts, they are known as the Golden Rules of accountancy: First: Debit what comes in, Credit what goes out. Second: Debit all expenses and losses, Credit all incomes and gains. Third: Debit the receiver, Credit the giver.

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