A trial balance lists ledger balances at one date in debit and credit columns. Add each account's postings, find its net balance and place that balance on the appropriate side. Add the columns independently. Equal totals show that the posted debits and credits agree, but they do not prove that every transaction was recorded or classified correctly.
Use the actual balance rather than forcing an account onto its normal side. An overdrawn bank appears as a credit. A fully settled account may appear as zero or be omitted from a compact report. Do not net different accounts together. The trial balance supplies the starting point for adjustments and financial statements, so retain enough detail to trace any unusual balance.