 the system to do the posting to the general ledger and the creation of the trial balance. We need to however still understand this and the only way to really understand it is to do it so that we can then see when there's problems in the system so that we can understand what the system is doing when it kind of generates this trial balance so that we can then drill back down from the trial balance to the source documents to the data that has originally been input in order to troubleshoot problems with the ending data. Let's consider a few of these accounts in turn. We looked at the cash account. Let's consider now the accounts receivable account here. The accounts receivable account we are having an asset account. That means that of course the debits will always be winning. You may have learned that when considering the T accounts when we consider the T accounts we may have been thinking about this primarily in the case of we add up all the debits then we add up all the credits and subtract them and in this case we would get 780 debits over credits. But note that the benefit of a trial of a general ledger in this format the benefit of using Excel is that it's very easy for us to also calculate a running balance. So note that this is the same as a T account in essence in that a T account is a shorthand way to write the debits and credits by hand and then figure out by adding up the left and right side the debit and credit side and subtracting them what the balance is. But if we put this into a computer system we can just add another column very easily and then have a running balance and so we still have our T here but now we have another running balance on the right hand side and that just means that we have zero starting here and then we had 13 increasing on the debit side debits will increase a debit balance account bringing that balance to 13,000 debits winning then we had a credit of 13 it's a debit balance accounts credits are the opposite opposite makes it go down back down to zero in this case then we had a debit of 650 the debits being the type of account we are in normal balance debits increasing the normal balance to 650 we then have another debit of 780 bringing that balance from 650 up by 780 to 100430 we then have a credit of 650 bringing the balance down from 100430 down by 650 credit to 780 that then our ending balance also no should see a pattern here in that we can see what is happening we should be able to interpret pretty much what's happening in the accounts receivable I should say in the accounts receivable what that pattern is meaning at the debits represent invoices we sent out if we look at the journal entry back to the journal entry where this was posted from we can see that we had a debit to accounts receivable and a credit to revenue so here's the credit to revenue over here here's the debit to accounts receivable that typically means we did work we sent an invoice out then we have the credit to accounts receivable that tip we're getting paid for the work that we did in the past so here's the receivable we're getting a credit and we're debiting cash cash being received here's the cash being received here's the credit to the receivable and that's going to be a typical pattern in receivable meaning we're going to send the invoice out people owe us money then we're going to get the money and we should be able to take and tie those out here's another instance of that we sent an invoice out here same journal entry up top and the debit to accounts receivable the credit to revenue and then down here we paid it off and we should be able to take and or we didn't pay out we got paid on this meaning the accounts receivable the iou to us is decreasing and we have the debit going to cash here's the debit to cash here's the credit to accounts receivable in the middle there we had another invoice that went out this 780 increase in the receivable and increasing revenue there's the increase to revenue there's the increase to the receivable of course that is what has not yet been paid that is what still remains in the accounts receivable account if we take a look at another account for an example that being the revenue account in this case we have the revenue starting at zero it's increasing by 13 000 then by 650 then by 780 note that the revenue account is representing uh credits all of our accounts are representing credits with brackets and we have the credit in the credit column when considering the general ledger accounts also note that revenue only has credits meaning it's only going up revenue typically does not go down and that will be the pattern and when we look at revenue we should just see