Design patterns are no substitute for plain old OO design. Just because they're there doesn't mean they must be used. IMHO, you should use classic, SOLID OO principles to model reality and then applicable patterns may 'emerge'.
A Customer has an/many account(s) that have many transactions. A transaction can be a debit or a credit. A transaction occurs at a point in time. I don't see the need for any particular design pattern here. A simple OO model should meet your needs.
I'm happy to be corrected...