Which of the following best represents a debit?

A debit represents an increase in an account or a charge that is added to an existing balance. In a financial context, when a debit is recorded, it usually signifies that funds are being added or that a liability is being incurred, which leads to an increase in expenses or a decrease in income.

For example, in medical billing, a debit entry might correspond to services rendered that need to be paid for—ultimately increasing the balance due from the patient. In essence, any transaction that increases the amount owed is represented as a debit on financial statements or accounts.

This understanding is pivotal in the financial management of medical practices, as it ensures accurate tracking of income and expenses associated with patient care, allowing for proper financial planning and management.