Hello in the create the balance sheet section, we will be creating the balance sheet from the trial balance discussing what the balance sheet is as we go through that process and going through the components of the balance sheet piece by piece, pulling them through the trial balance which is going to be in a debit and credit format to the financial statements the balance sheet, which will be in a plus and minus format, represented by the accounting equation representing the double entry accounting system on the balance sheet whereas on the trial balance the double entry accounting system being represented by debits and credits