This report is based on the following thread from the mailing list:
https://lists.gnucash.org/pipermail/gnucash-user/2020-October/093792.html

Steps to reproduce:
1. Set the "Reverse Balanced Accounts" preference to "Credit accounts".
2. Create a Liability account and add a transaction.
3. Verify that in the register, Debits decrease the running balance.
4. Click to Reports > Account Report.

In the resulting report, Debits increase the balance and, therefore,
do not honor the option we set initially. Note that a Transaction Report
contains the same running balance values as the register.