-------------+------+------+------+------+------+ Debtor | A | B | C | D | E | -------------+------+------+------+------+------+ A, Creditor | | 23 | 19 | 32 | 4 | +------+------+------+------+------+ B, Creditor | 17 | | 6 | 11 | 25 | +------+------+------+------+------+ C, Creditor | 9 | 41 | | 10 | 2 | +------+------+------+------+------+ D, Creditor | 14 | 28 | 16 | | 3 | +------+------+------+------+------+ E, Creditor | 15 | 4 | 60 | 1 | | +------+------+------+------+------+ Here the 16 is supposed to appear in D’s account as D creditor by C, and in C’s account as C debtor to D. And to say that the sum of debtor items is the same as that of creditor items, is merely to say that the preceding numbers give the same sum, whether the rows or the columns be first added up. If it be desired to close the ledger when it stands as above, the following is the way the accounts will stand: the lines in italics will presently be explained. A, Debtor. | A, Creditor.| B, Debtor. | B, Creditor. To B 17 | By B 23 | To A 23 | By A 17 To C 9 | By C 19 | To C 41 | By C 6 To D 14 | By D 32 | To D 28 | By D 11 To E 15 | By E 4 | To E 4 | By E 25 To Balance 23 | | | By Balance 37 -- | -- | -- | -- 78 | 78 | 96 | 96 --------------+------------------+---------------+---------------+ C, Debtor. | C, Creditor. | D, Debtor. | D, Creditor. To A 19 | By A 9 | To A 32 | By A 14 To B 6 | By B 41 | To B 11 | By B 28 To D 16 | By D 10 | To C 10 | By C 16 To E 60 | By E 2 | To E 1 | By E 3 | By Balance 39 | To Balance 7 | --- | --- | -- | -- 101 | 101 | 61 | 61 --------------+------------------+-----------------+--------------- E, Debtor. | E, Creditor. | Balance, Debtor.| Balance, Cred. To A 4 | By A 15 | To B 37 | By A 23 To B 25 | By B 4 | To C 39 | By D 7 To C 2 | By C 60 | | By E 46 | | -- | -- To D 3 | By D 1 | 76 | 76 To Balance 46 | | | -- | -- | |