5. Record amounts into the detail general ledger (T accounts) and balance accounts. Record all amounts in every journal entry to the proper account in the detail general ledger in the Excel spreadsheet. You must do this by linking the journal entries you made in the General Journal to the correct account in the General Ledger. If your total debits do not equal total credits you have made a mistake and must locate it. Be very careful as you record amounts. Double check the amount and the account as you record the amounts for each journal entry. It is recommended that you record all amounts from checks into the cash account and then go back to the first journal entry and record amounts into other accounts. Scroll down to the bottom of the Excel and make sure that total debits equal total debits before moving to the next section. If debits do not equal credits, find your error before moving on. The general ledger is linked to the January 31* summary general ledger. Review the summary general ledger and make sure that assets = liabilities + owners equity