Current Attempt in Progress Which of the following is NOT part of the procedures for preparing a trial balance? Net any related balances into category groups Total the debit column and the credit column and ensure that the debit and credit column totals are equal (agree) Debit balances should be entered in the debit (left-hand) column and credit balances in the credit (right-hand) column List the account titles and their balances in the same order as in the general ledger and chart of accounts Attempts: 0 of 1 used