sovle it (self balancing )

I think this might help you.. please check this

/forum/self-balancing-ledger-108150.asp

Vuelve has explained it well.

if positive balance  tranfer( i.e debit balance for debtor ledger and credit balance for creditor ledger) from debtor ledger to creditor ledger and vice versa then both ledger should be decreased by transfer amount.

if negative then both ledger should be increased by the transfer amount.