 Hello, in this presentation we will work short calculation questions, calculation questions that could be found in multiple choice or short answer format. We will be working with accounting concepts and debits and credits, recording transactions and working with debits and credits. First question. The cash account had a normal balance of $5,600. During the month, the account was debited for a total of $12,800 and credited for a total of $12,100. What was the balance in the cash account at the beginning of the month? The traditional way to set up these types of accounts is with a T-account, so I'm going to put a T-account here. We could format these and think about them in different ways, but of course the point is we're looking at debits and credits. T-accounts almost work better when we're calculating things by hand, but I'm going to put the T-account into Excel. If you're going to do this by hand, T-accounts work great. If you put it into Excel, it's still a good format for us to look at.