Capital cr
Land and buildings dr
Commission income?

Rent of Equipment is a DEBIT.
This is because it is an expense.

FIXED RULE to remember.

A + E = L + I + EQUITY.

assets + expenses = liabilities + incomes + equity.

assets + expenses = DEBITS

liabilities + incomes + equity= CREDITS
___________________________

capital cr***************YES
land and buildings dr******YES
commission income?**cr

___________________________

assets + expenses = liabilities + incomes + equity.

What a thoroughly curious way to write the equation. While it works mathematically, it's not appropriate for students to think expenses are on the left, or that they have a connection to assets or that they should be added to assets.

Expenses subtract from equity, period. They are debits because they reduce equity.

This is the kind of thing that thoroughly confuses the heck out of new students.