Bank Service Charge Account & Negative Balance

[T. Howell-Cintron]

Greetings,

I'm new to GC and accounting in general and have what is perhaps a very
dumb question, but I've searched the list, wiki, and FAQ to no avail.

My Bank Service Charge account has several transactions transferred from
my checking account and I don't understand why the balance is the
inverse of what I'd expect.  For example my first transaction is a
rebate of 9.75 and brings my balance to (9.75).  Why would a rebate
cause a negative balance?

-- Tom