The medial collateral ligament (MCL or tibial collateral ligament) is one of the four major ligaments of the knee.It is on the medial (inner) side of the knee joint in humans and other primates.he medial collateral ligament (MCL or tibial collateral ligament) is one of the four major ligaments of the knee.
Trial Balance. If the journal entries are error-free and were posted properly to the general ledger, the total of all of the debit balances should equal the total of all of the credit balances. If the debits do not equal the credits, then an error has occurred somewhere in the process.
The adjusted trial balance is completed after the adjusting entries are completed. This trial balance has the final balances in all the accounts and is used to prepare the financial statements. The post-closing trial balance shows the balances after the closing entries have been completed.