Every accountant knows the accounting equation:

Assets = Liabilities + Equity

From the balance sheet, we know that equity is composed of Common stock and
Retained earnings. Thus, if we replace equity in the accounting equation with Common
stock and Retained earnings, we obtain the following;
Asserts = Liabilities + Common stock + Retained earnings
From the Statement of Retained Earnings (zestawienie zmian w kapitale
własnym), we know that Retained earnings are equal to beginning Retained earnings
plus Net income minus Dividends. We can replace Retained earnings with these
accounts in our equation:
Assets = Liabilities + Common stock + beginning Retained earnings + Net
income - Dividends
From the income statement, we know that net Income is equal to Revenues
minus Expenses. Thus, we can replace net Income with Revenues minus Expenses,
so that the equation becomes:
Assets = Liabilities + Common stock + beginning Retained earnings +
Revenues - Expenses - Dividends
As this is an algebraic equation, we can take the subtracted items and move
them from the right side of the equation to the left side:
Assets + Expenses + Dividends = Liabilities + Common stock + beginning
Retained earnings + Revenues

For the accounts to the left side of the equal sign, i.e. Assets, Expenses, and
Dividends, debits will increase their balances and credits will decrease the balances.
For the accounts to the right of the equal sign, i.e. Liabilities, common Stock,
beginning Retained earnings and Revenues, debits will decrease the balances and
credits will increase them.
Thus the following holds true:

Assets, Expenses, Dividends Liabilities, Common stock,

beginning Retained earnings,
Revenues

+ - - +