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.
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 total of the accounts on the debit and credit side is referred to as the trial balance. To calculate the trial balance, first determine the balance of each general ledger account as shown in the following example: