What steps should you take to find an error when the trial balance does not balance. Suppose the amount by which the trial balance is out of balance is divisible evenly by 9 - what could that mean? Suppose the amount by which the trial balance is out of balance is divisible evenly by 2 - what could that mean? Explain the steps to take to find out why the trial balance does not balance. Explain the significance of the divide by 9 rule. Explain the significance of the divide by 2 rule.