the Logic

https://www.google.com/search?q=post+closing+trial+balance&client=firefox-a&hs=9O4&rls=Palemoon:en-US:official&tbm=isch&tbo=u&source=univ&sa=X&ei=bpSHUsnyJozUsASOkYDABw&ved=0CDQQsAQ&biw=1366&bih=607#imgdii=_http://faculty.uml.edu/ccarter/Chapter05Part4.htmhttp://sports.yahoo.com/blogs/olympics-fourt