The totals of T accounts are called footings. To figure out the account balance, subtract the total of the smaller side from the total of the larger sice, Record the account balance on the larger side. The totals of T accounts are called footings. To figure out the account balance, subtract the total of the smaller side from the total of the larger side. Record the account balance on the larger side. (9) 175 (h) Bal. 1,050 Rent Expense Accounts Receivable P. Martin, Capital Supplies P. Martin, Drawing Office Equipment