An amount paid in cash to John is Dr to John and Cr to

Explanation

Dr to John: This signifies an increase in John's account balance. John could be an owner, an employee, or another type of payee.
Cr to Cash: This indicates a decrease in the cash account balance since cash is being paid out.
While John's account has a debit balance because it increases his receivables, the cash account is credited because cash is leaving the business.