Ive read BH description 10 times know and still dont get it.
And you run a bussiness............... need a hand with the books? Free of charge......
You're lent 100 quid, you buy something for £97 leaving £3 change, you pay off £2 of you're debt leaving £98 of debt and £1 in your pocket and a £97 top to wear. That means you have £97 top + £1 cash = £98 of assets against £98 of debt. Hence both are equal and there is no missing bloody pound.
I've changed the jacket for pheasants and ive got it now......infact i'm up a fiver...