Extend the sum of the checks drawn by each depositor into the Total Checks column of the individual ledger. Foot the Checks in Detail, Total Checks, and Deposits columns. The sum of the Total Checks column should agree with the sum of the Checks in Detail column. Determine the new balance to the credit of each depositor by adding the deposits and subtracting the total checks for the day. Enter the new balance in the Balance column for March 1. Foot the Balance column.

Prove the correctness of the individual ledger as follows:

Add the total deposits for to-day to the total balances for yesterday. From this sum subtract the total checks for to-day. If no error has been made, the difference so found should be the same as the total balances for March 1.

Present your individual ledger to your instructor for approval.