Mrs Smith (bank account in Bank A) buys a $5 coffee from the rooftop coffee (bank account in Bank B).
On a scrap paper, draw the effect of this operation on Bank A's balance sheet.
For each blank type a sign + or - to represent the net change followed by one number (with no dollar sign) or X if that item is at a wrong location in the balance sheet or 0 if that item is at the right location but does not change (in net or at all).
Assets Liabilities +Equity
Deposits: [B] Deposits: [F]
ESF: [C] ESF: [G]