We discussed her stumbling blocks in her case study assignment. We mainly focused on how the worksheet is developed when closing the books at the end of the month, where the numbers come from for the Unadjusted Trial Balance, the Adjusting Entries, the Adjusted Trial Balance, and how they flow into the Income Statement and Balance Sheet. We talked about the need to memorize the normal balances of the t-accounts and how others can be derived from the key accounts such as cash, revenues, etc.