Calculate the balances in the general ledger accounts, running the numbers several times for accuracy. Often, debits won't equal credits on the trial balance because a hand-held calculator is used and the math is done only once.

To calculate the balances in the ledger accounts, do the following:

• Add the debits.
• Add the credits.
• Subtract the larger amount from the other, or, alternatively, keep the running balance of the amount in the account and whether it's a debit or credit on the ledger.

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