Final answer:
The subject of this question is Accounting. T-accounts are used to show debit and credit amounts for each account. Additional information may include transactions or adjustments.
Step-by-step explanation:
The subject of this question is Accounting. In the given information, there are partially completed t-accounts for Dumfries Designs. T-accounts are used in accounting to show the debit and credit amounts for each account. The additional information provided may include transactions or adjustments that need to be recorded in the accounts.