 Hello in this presentation, we will work a problem related to the accounts receivable cycle similar problem that we had in the past However, now we will be recording the transactions here as we did in the past But not posting them directly to a worksheet But rather to the general ledger building the general ledger as we go Then using that general ledger in order to construct the trial balance, which will then remain in balance So as you can see, this is going to be a bit longer of a worksheet This is kind of the traditional type of worksheet that we would work out However, we're going to set up this worksheet a bit differently than many book problems in that We will be posting the journal entries as we go to the general ledger and then building the trial balance as we go I suggest putting a system together like this whenever possible because it's going to save you time in that if you do everything at once over here and then post it to the general ledger and then post it to the trial balance