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© 2014 Cengage Learning. All Rights Reserved. Preparing a Trial Balance on a Work Sheet SLIDE 3 LO2 Lesson The Trial Balance columns prove the accuracy of the posting you did in your general ledger. Debits = Credits 2.Every account is listed in the order they are found in the general ledger—even if the account does not have a balance (like Supplies Expense). 3.If the Trial Balance columns are not equal and the difference can be evenly divided by 9, then the error is likely a transposed number in one of the accounts.