The facts that sales were $7,219.00, or that the expense for salesmen's salaries was $300.00 mean nothing in themselves. It is only when compared that they exhibit vital facts. If we find that last month's sales were $8,400.00 and salesmen's salaries the same as this month, we know at once that our present selling cost is proportionately higher than during the preceding period. The following trial balance should be compared with the preceding and the difference in their values, in respect to the information given, carefully noted. The accounts in this trial balance are arranged in the order in which they were found in the ledger. TRIAL BALANCE Dr. Cr. Capital Stock $30,000.00 Sales 45,411.40 Accounts Receivable $7,190.00 Accounts Payable 2,720.00 General Expense 727.00 Salesmen's Salaries 3,000.00 Salaries, General 3,600.00 Interest and Discount 126.70 Returns and Allowances 942.20 Inventory 9,687.00 Purchases 26,250.00 In-Freight $396.40 Bank 6,470.00 Traveling Expense 1,759.00 Taxes and Insurance 236.50 Real Estate 25,000.00 Fixtures 3,000.00 Surplus 10,000.00 --------- --------- 88,258.10 88,258.10 --------- --------- [Illustration: Fig. 15-a. Working Balance Sheet ] WORKING BALANCE SHEET =15.= A form much used by accountants combines the trial balance with the balance sheet, trading and profit and loss statements. The compilation of the information required for this form is greatly facilitated by a proper classification of accounts in the ledger. The form is known as a working balance sheet. A working balance sheet is shown in Fig. 15 a. The figures used are taken from the last trial balance shown, and furnish a graphic illustration of the difference between proper and improper classification of accounts. It will be noticed that the first two columns constitute the trial balance. Following this are columns which classify the accounts under the headings of _Trading, Profit and Loss_, and _Balance Sheet_. The balance of each account is extended to its proper group.