diff --git a/src/Borrowing-and-Lending.md b/src/Borrowing-and-Lending.md
index 4e1754f..c34f87b 100644
--- a/src/Borrowing-and-Lending.md
+++ b/src/Borrowing-and-Lending.md
@@ -1,15 +1,32 @@
 % Borrowing and Lending
 
+## Borrowing
+
+```journal
+2024-03-30 borrow from Helpful Harry
+  liabilities:debts:hh  -100 = -100  ; optional balance assertion, added for clarity and checking
+  assets:cash            100
+
+2024-04-02 repay Harry
+  assets:cash           -100
+  liabilities:debts:hh   100 = 0     ; debt is fully repaid
+```
+
+## Lending
+
 ```journal
 2020-01-01 lend to Trusty Tara
-  assets:bank:checking
-  assets:receivable:tt    100 = 100
+  assets:bank:checking  -100
+  assets:loans:tt        100 = 100
   
 2020-02-15 Tara payment
-  assets:receivable:tt    -50
-  assets:bank:checking
+  assets:loans:tt        -50
+  assets:bank:checking    50
 
 2020-03-15 Tara payment
-  assets:receivable:tt    -50 = 0
-  assets:bank:checking
+  assets:loans:tt        -50 = 0
+  assets:bank:checking    50
 ```
+
+[hledger: Borrowing and Lending](https://hledger.org/loans.html)
+