AT THE END OF THE YEAR. 



181. To close, liud the difference between the two sides and 

 enter on the debit side, in red ink, "To Balance" and the amount 

 which will make the account balance. Now, rule the closing 

 lines, enter the totals between them and bring down in black 

 ink the amount of the difference, entering it on the credit side 

 ''By Balance" which is the amount due or to his credit at the 

 end of the year. (See Plates 78 and 79.) 



119 



