There is no Deposit.
You are asking about Balance Sheet as part of Trial Balance.
Money in the bank is a Deposit that Increases Equity.
Liabilities are loan balances that Decrease Equity.
Debit Equity and Credit Liability for the current Balance owed = we still owe for this.
Banking menu > Enter Credit Card Charges, for the current Unpaid statement, if the details of that spending are in the current cycle. If that is a carry over balance from the prior fiscal year, then this one entry, on the Expenses tab = Equity, as in We Still Owe for this.
Debit Asset and Credit Equity for the Fixed Asset basis = we already have possession of this for this Cost Basis.
Debit Equity and Credit Depreciation for assets = we already reported this as tax expense in prior years.