Book adjustment entry passed allowed

A Doctor maintained a clinic Gross receipts rs:20 lacs yearly f.y.23-24.
cash loan from creditor outstanding balance rs:13 lacs
cash loan to debtor ledger balance rs:8 lacs
cash loan to debtor ledger balance rs:5 lacs.
question:
assessess creditor outstanding balance amount transferred to debtor account ledger balance entry passed allowed or not allowed f.y.23-24.