the Logic

https://www.google.com/search?q=post+closing+trial+balance&client=firefox-a&hs=9O4&rls=Palemoon:en-US:official&tbm=isch&tbo=u&source=univ&sa=X&ei=bpSHUsnyJozUsASOkYDABw&ved=0CDQQsAQ&biw=1366&bih=607#imgdii=_
http://faculty.uml.edu/ccarter/Chapter05Part4.htm
http://sports.yahoo.com/blogs/olympics-fourth-place-medal/those-beach-volleyball-cheerleaders-london-olympics-070924848--oly.html

http://au.news.yahoo.com/thewest/a/-/world/14485850/parents-jailed-for-beating-daughter-over-black-boyfriend/

http://movies.askjolene.com/play/1/8ECA88E705A437FF768F24428FA822EE/japan-japanese-nippon-asian