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Generally, the ordering of accounts in a trial balance typically follows their identification number from the chart of accounts, that is, assets first, then liabilities, then owner’s capital and withdrawals, followed by revenues and expenses（）

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In the end-of-period work sheet, the Adjusted Trial Balance columns illustrate the impact of the （） entries on the unadjusted accounts.

Revenue accounts should begin each accounting period with zero balances（）

Since the net loss decreases the owner’s capital, the net loss will be shown in the Balance Sheet （） column. Hints: fill the blank with the accounting direction and the first letter should be in upper case.

The ordering of accounts in a trial balance typically follows their identification number