Calculate the total of the Debit (Dr) side.

The Debit side represents money coming into the bank account.

• Opening Balance (Aug 1): R 5000.00
• Total Receipts (Aug 31): R 5000.00

$$\text{Total Dr side} = \text{R } 5000.00 + \text{R } 5000.00 = \text{R } 10000.00$$

This total is already shown on the line below "Total receipts" on the Debit side.

The Credit side represents money going out of the bank account or an opening overdraft.

• Opening Balance (Aug 1): R 2500.00
• Total Payments (Aug 31): R 2500.00

$$\text{Current sum of Cr side} = \text{R } 2500.00 + \text{R } 2500.00 = \text{R } 5000.00$$

To balance the ledger, the total of the Debit side must equal the total of the Credit side. The higher total is R 10000.00 (from the Debit side).
Therefore, the total for the Credit side must also be R 10000.00.
The Balance c/d is the amount needed to make the Credit side total R 10000.00.

$$\text{Balance c/d (Cr side)} = \text{Total Cr side} - \text{Current sum of Cr side}$$ $$\text{Balance c/d (Cr side)} = \text{R } 10000.00 - \text{R } 5000.00 = \text{R } 5000.00$$

This amount is entered on the Credit side to balance the ledger.

The Balance c/d from August 31 is carried forward to the next period as the Balance b/d on the opposite side. Since the Balance c/d was R 5000.00 on the Credit side, the Balance b/d for September 1 will be R 5000.00 on the Debit side.

Here are the completed entries for the blank boxes:

• **On the Credit (