> Double entry tracks ownership explicitly: £100 would be recorded in Equity and £100 in Payables. Isn't it more about showing the -100 in the mum account and

> Double entry tracks ownership explicitly: £100 would be recorded in Equity and £100 in Payables. Isn't it more about showing the -100 in the mum account and the -100 in the company account so that everything balances to zero?