anchor.diff:      </tr>
       <% entry.debit_amounts.each do |debit_amount| %>
         <tr class="<%= cycle("odd", "odd") -%>">
  -        <td></td>
           <td>&nbsp;&nbsp;&nbsp;&nbsp;<%=h "#{debit_amount.account.name}" %></td>
           <td><%=h debit_amount.amount %></td>
           <td></td>
  
positive.code:   <tbody>
    <% @entries.each do |entry| %>
      <tr class="<%= cycle("even", "odd") -%>">
        <td><%=link_to(entry.id, entry_path(entry)) %></td>
        <td><%=h entry.description %></td>
        <td></td>
        <td></td>
  
negative.code: <table class="table table-striped table-hover">
    <thead>
      <tr>
        <th>Description</th>
        <th>Debits</th>
        <th>Credits</th>
  