Because I have paid a bill but not entered it in the general journal.

All of the debit balances are reported in one column of the trial balance, and all of the credit balances are listed in the other. After all of the transactions for the period have been journalized and recorded to General Ledger, the trial balance is created.

Making sure that all account balances are listed under the appropriate column is essential when creating a trial balance. The following are the proper columns:

Assets = Debit balance

Liabilities = Credit balance

Expenses = Debit Balance

Equity = Credit balance

Revenue = Credit balance