This account should not be disturbed between balance sheet periods. Any items which may be written off between these periods can be shown more clearly by using a Profits account as described in Section 82. A statement of the Profit and Loss account for the year should, of course, accompany the balance sheet. The gains derived from rents, sales, etc., should be grouped together, and the expenses of selling and management should be treated in the same manner. Such a statement can readily be arranged and prepared from the column analysis, as suggested in Chapter XXVII (The Trial Balance And Monthly Statements. Section 255. The Purpose Of A Monthly Trial Balance).