ABSTRACT
ThusallthecomponentpartsofpropertyarcdistributedintoDebtorsand Creditors;thepositivepartsconstitutingtheformer,andthenegativepartsthe latter.TheStock,orwholecapital,mustalsocomeunderoneoftheseclasses; fortheproprietor,beingCreditorforallthepositivepartsofhisproperty,:ind Debtorforallthenegativeparts,must,uponthewholeresult,beeitherCreditortor theexcessofpoMitiveparts,orDebtorfortl;cexcessofnegativeparts;inother words,CreditorfortheexcessofDebtors,orDebtorfortheexcessofCreditors; thedirectinferencefromwhichistheEquilibriumofDebtorsandCreditors throughouttheBooks.
