From the given sheet with debts/credits titled Balance sheet attempted to work backward and develop T accounts and Trial Balance work sheet to follow the cash activity and don't seem to be able to set the process up correctly e.g. given Net Loss of $5,500 but, depreciation expense (non-cas item) not shown on trial balance, nearned service revenue $4,400 and Service Revenue; not A/R, must I assume that both off sets are debits to cash? MY cas T account show Total debits of $145,200 DR, $117,590 CR differnece of $27,610 not the $20,570 as shown on your B/S?