Answer: Left side of T account
Explanation:
T accounts can be used in analyzing of the transactions that take place in the firm. The name T itself symbolizes that the account the vertical and horizontal lines in the account. Account name is posted in the top center. The left side of the account represents the debit side while the right side is for the credit records.
When there is an increase in the asset equipment it is recorded on the left side of the T account.