What determines the credit account when performing other goods receipt in creating other transaction

Summary:

I understand that when Miscellaneous Receipt is executed using Create Miscellaneous Transaction, a debit inventory account is recorded by setting the AFF account, but what determines the credit account?

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Version (include the version you are using, if applicable):

23D (11.13.23.10.0)

Code Snippet (add any code snippets that support your topic, if applicable):