Fees collections from jointly bank account

two I.t. sec 44ada professional income I.t. return filed assess some Fees collections from patients through on bank jointly current account credits and two I.t Assess some personal withdrawals debited jointly current account.
question:
1.bank current account show in balance sheet 1st or 2nd Assess in I.t act.
2.fees collections credit amounts and personal withdrawals debited amounts treatment in accounting books.