> Why are you decreasing the number in two columns? It's not two columns, it's both sides of the equation: Assets = Equity + Liabilities So if you're decreas

> Why are you decreasing the number in two columns? It's not two columns, it's both sides of the equation: Assets = Equity + Liabilities So if you're decreasing equity, but not gaining any liability, then the only option is to decrease assets to be balanced.