Mortgage,interest on mortgage,freehold prekises,returns inwards,sundry debtors and carriage inwards are these debit or credit in a trial balance:confused::confused:

The rule is: Dr assets, Expenses & losses; Cr liabilities and gains
Credit Mortgage and Dr freehold premises; Dr returns inward; Dr carriage inward; Dr sundry debtors. Mortgage interest payable is credited in the trial balance but mortgage interest expense is debited