The payment of $10 by Trent to Lee was a personal transaction between these two individuals; it does not affect the assets or liabilities of the partnership and, therefore, is not entered in the partnership accounting records.

• 特伦特支付给李的10美元只是他们个人之间的交易,它不影响合伙企业的资产和负债,因此,也不记入合伙企业的会计账簿中。