QB Trial Balance Report 1

As you can see in the above example, the total value of all debit balances is equal to the total values of all credit balances.  Balance sheet accounts are represented from Chequing to Property Plant & Equipment rows for asset accounts, and from Account Payable to Retained Earnings rows for liability accounts. Profit & Loss accounts are represented by Sales row for income account, and from Cost of Goods Sold to Vehicles for expense accounts.