Anchor: RECORD -To give expression to a transaction on (or in) the books of account
Entailed: If the accounting books show that a transaction has taken place, that means that there is a "record".
Contradiction: Recording a transaction means to avoid placing the expression of what has occurred in the books.
Contradiction: The men are sitting in church.
Contradiction: Three women are together outside.
Contradiction: A family looks into a lions cage.
Contradiction: The ashtrays are less traditioal, but still attractive.