Chapter four
Subtract total debits in the trial balance from total credits. 728 - 503 = 225. Divide the difference by 9. 225 ( 9 = 25. ... Description (1) Difference between Debit and Credit Columns (2) Column with the Larger Total (3) Identify account(s) incorrectly stated (4) Amount that account(s) is overstated or understated a. ... ................
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