Separate the romaine lettuce leaves and submerge them in the water. Swish the lettuce leaves around in the water until all of the dirt or other residue is removed from the leaves. Dry the romaine leaves by spinning them in a salad spinner or dry each leaf thoroughly with a clean dish towel. Line the crisper drawer in the refrigerator with dry, clean kitchen towels or paper towels to absorb excess moisture from the leaves. Layer the leaves on top of each other in the drawer on top of the towels.
What is a Trial Balance? Trial Balance is a list of closing balances of ledger accounts on a certain date and is the first step towards the preparation of financial statements. It is usually prepared at the end of an accounting period to assist in the drafting of financial statements.
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: