Question 1: Use the red pen to make an accounting voucher in the same direction, and the red pen indicates that it is negative, and it is washed away.

Question 2: When preparing the account balance on the draft, you can use the red pen to register and receive the balance. However, when entering the summary table of subjects, the balance of each subject is registered in blue ink. When registering the account book, register it in red as usual. Respond truthfully.

question 3: there will be no contradiction. The blue pen is positive and the red pen is negative, which cancel each other out. The total amount of both borrowers and borrowers of the subject remains unchanged.