Which of the following statements are correct regarding the Balance column in a ledger $($or Balance column account$)?$

Multiple select question.

The amount of the debit or credit to the account is also entered in the Balance column of the ledger.

Immediately after posting a transaction, the balance of the account is written in the Balance column.

An abnormal balance is when the balance is on the opposite side $($where decreases are recorded$).$

It is not necessary to calculate the new balance of the account until the end of the period $--$ before financial statements are prepared.