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The Trial balance is a list is balances extracted from the ledger. We can use the PEALRS acronym to know the items that need to be put on the debit side and and the things that need to be put on the credit side. The first three letters PEA stand for Purchases, Expenses and Assets. These items have to be shown on the debit side of the trial balance. We must also include sales returns on the debit side of the trial balance. Then LRS has to be shown on the credit side of the trial balance. This means that liabilities, revenue and sales have to be shown on the credit side of the trial balance. We must also show purchases returns on the credit side of the trial balance. Where you have questions feel free to put them in the comment section. SERVICES OFFERED JS Online Tuitions Past Papers with answers Books Full Topics videos Photo shoot/video shoot You can also find me on; Instagram-https://www.instagram.com/siwalejoe/?... Facebook- / 100063492554569 Twitter- / joesiwale Facebook- / 100063715823353 YouTube-https://m.youtube.com/channel/UCxIObC... Email: joesiwale476@gmail.com #trialbalance #accounts #ecz #JoeSiwale LIKE, SHARE, COMMENT AND SUBSCRIBE JS PRODUCTION JS ONLINE TUITIONS JOE SIWALE PRODUCTION