At the end of the current month,Hannah prepared a trail balance for seaside rescue service.The credit side of the trail balance exceeds the debit side by a significant amount,she decides to add the difference to the balance of the miscellaneous expense account in order to complete the preparation of the current month,s financial statement by 5 o.clock deadline.Hannah will look for the difference next week when she has more time.

Is Hannah behaving in a professional manner? If not, what could she have done differently?