Need help with worksheet question...Roger Miller delivery service?

What they want is a trial balance. You would have a description column for Cash in bank etc. The next two columns would be zero since the business is new. You would then post each transaction as a journal entry in column 3 and 4 with a corresponding number shown in the problem. Then you would carry your balances over to column 5 and 6 to create a balance sheet and income statement.