1 Pittsburgh Pirates (9800-9446 W-L, 1891 - 2015) - 5 World Championships, 9 Pennants, and 17 Playoff Appearances. 2  Pittsburgh Alleghenys (441-617 W-L, 1882 - 1890). 3  Overall (10241-10063 W-L, 1882 - 2015) - 5 World Championships, 9 Pennants, and 17 Playoff Appearances.
$217,014. The totals of an adjusted trial balance must be equal. Any difference indicates that there is some error in the journal entries or in the ledger or in the calculations. The next step of accounting cycle is the preparation of closing entries. Written by Irfanullah Jan.
Both the debit and credit columns are calculated at the bottom of a trial balance. As with the accounting equation, these debit and credit totals must always be equal. If they aren't equal, the trial balance was prepared incorrectly or the journal entries weren't transferred to the ledger accounts accurately. As with all financial reports, trial balances are always prepared with a heading.