Which of the Following Is the Correct Format for Journalizing $\begin{array} { l r } \text { Debit } & \mathrm { xxx } \\\text { Credit } & \mathrm { xxx }\end{array}$

Which of the following is the correct format for journalizing transactions?

A)
$\begin{array} { l r } \text { Debit } & \mathrm { xxx } \\\text { Credit } & \mathrm { xxx }\end{array}$
B)
Debit $\quad \mathrm { xxx }$
Credit $\quad \mathrm { xxx }$
C)
Credit $\quad \mathrm { xxx }$
Debit $\quad \mathrm { xxx }$
D)
$\begin{array} { l } \text { Debit } \quad \mathrm { xxx } \\\text { Credit } \quad \mathrm { xxx } \\\end{array}$