How to Create Journal Entries If You Are Given a Trial Balance
- 1). Write the name of each journal entry into the first column of your ledger.
- 2). Write the debit for the entry into the “Debit” column.
- 3). Write the credit for the account into the “Credit” column.
- 4). Add up all of the credits and then subtract all of the debits.
- 5). Write the trial balance at the bottom of the ledger.
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