https://www.accountingcoach.com/blog/what-is-a-debit-balance

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Note added at 28 mins (2021-05-11 16:32:58 GMT)
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Para mí, "balance receivable" es saldo por cobrar- balance payable: saldo por pagar.

The balances above refer to equity accounts, i.e., the accounts of the owners of the company (partes vinculadas).



Bookkeeping – Debits and Credits in Equity Accounts

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Equity accounts customarily have both debits and credits. The preferred ending balance is customarily a credit value.

The equity section of the balance sheet identifies the approximate dollar value of net worth accrued to the OWNERS/INVESTORS. Equity type accounts can have both credit and debit balances. By far the most preferred is a credit value. Debit values do not mean that something is wrong, actually it can be a great sign of a good operation. The key is to understand how the equity section works, how it is structured and why both debits and credits exist in equity accounts.

Equity Accounts – Review
Notice that in the other types of accounts there is a tendency towards a particular type of balance – debit or credit. A little review is in order:

Asset type accounts – customarily end in debit balances (the preferred balance);
Liability accounts – credit balances;
Revenue accounts – definitely want credit balances;
Cost of Sales – traditionally carry debit balances;
Expenses/Overhead – without a doubt, almost always carry debit balances.
Equity accounts? In general, they should carry credit balances, but some of the accounts actually have debit balances and believe it or not, this is a really wonderful type of entry to have. This lesson explains this in more detail below.

Before going further, you may want to first review this part of the balance sheet and have a thorough understanding. Please review the following three articles from businessecon.org to help you gain a better understanding:

How to Read a Balance Sheet Equity Section
Retained Earnings – How it Works
Capital Accounts
There are several more articles related to this section of the balance sheet, but these three really explain it well.

Source: https//businessecon.org/bookkeeping-debits-and-credits-in-equity-accounts-lesson-10/:

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Note added at 9 hrs (2021-05-12 01:39:41 GMT)
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Erratum: of a liability equity account instead of liability account; of an asset equity account instead of asset account