Sam found his brother Brian's explanation of accounting principles helpful, but he wanted to see what really went into creating accounting documents.

"I'm putting together a balance worksheet," Brian began. It has five sections after the account names, and we always do the sections in the same order, working from left to right. Ive just finished entering the balances of the general ledger accounts into the trial balance section of the worksheet.

After making sure that the trial balance is accurate, Brian will prepare the (A)__________ section, followed by the (B)__________ section of the worksheet.