how do you transfer them into the individual account, then balance the account and use the balance b/ds of the next month, to create the trial balance ?

Aabbccbdte dbccbdec Normal No Spacing Date 2020 Accounts DR CR Oct. 1 Bank Alc 50,000 50,000 1,500 Capital A/C Rent Expenses A/c Bank A/c Insurance Expenses A/c Bank Alc 1,500 66.40 66.40 Oct. 2 Purchases Alc 3,000 Bank A/C 3,000 1,000 Marketing Expenses Bank A/C 1,000 Oct. 3 20,000 Equipment: Purchases A/c Bank A/C Furniture: Purchases Ale 20,000 5,000 Bank Alc 5,000 Oct. 8 4,500 Weekly sales Ale Bank A/C 4,500 Oct, 15 4,000 4,000 Oct. 22 Weekly sales Alc Bank A/c Weekly sales Ale Bank A/C Weekly sales Alc Bank A/C 4,200 4,200 Oct. 29 5,100 5,100 7 Oct. 31 Electricity bill Expenses A/c 197.25 Bank Alc Water bill Expenses A/C 125 197.25 Bank Alc 125 10,320 Wage Expenses A/C Bank A/c 10,320