Transfer the Opening entries from the Balance Sheet to the Ledger opening balances (ledger account add numbers as you go). Using Accounting practices Learned - use the transactions below to: Create Journal Entries; Post from the Journal to the Ledgers; Create a Trial Balance from the finished ledgers; create Financial Statements from the Trial Balance. All date, Account, and Ledger number fields have dropdown menus. The opening balances for the month of March are as follows