Final answer:
The question involves completing a worksheet for an adjusted trial balance in accounting, where the student must sum columns for exports, imports, and balance to find the current account and merchandise balances, ensuring debits and credits are equal.
Step-by-step explanation:
The student's question pertains to the completion of a worksheet involving an adjusted trial balance for DeSousa Company. In the context of accounting, after adjusting entries are made, the next step is to prepare the adjusted trial balance, which involves listing all accounts and their balances to ensure that total debits equal total credits. This balanced trial balance is used to prepare financial statements. Typically, to complete the worksheet, you would calculate the current account balance by summing up the columns for Exports, Imports, and Balance. The first number under Balance represents the beginning of the accumulation of end balances for each account, after which you calculate additional balances such as the merchandise balance. It is important to ensure that the worksheet reflects proper balancing between debits and credits, showing a level equilibrium.