The entries for the debit account titles in the "Account Title" column are written

A. about one-half inch away from the left side.

B. in pencil so they may be changed later.

C. at the far left side.

D. about one inch from the left side.

The correct answer is A. about one-half inch away from the left side. This is the format followed in listing down entries of account titles for better readability. This is one way of highlighting the account title column and give emphasis on the accounts falling under the debit category.