(6)=61380+25000-74380=12000,
(7) =6000+1800=7800,
(8)=77000-62000=15000,
(9) =48300-30100=18200,
(5)=80300-700-12600-(6)12000-1800-(8)15000- (9) 18200=20000,
(10)=80300，(借方金額=貸方金額)
(4) =32600+(5)20000-37600=15000,
(2) =(10)80300-25000-(4)15000-300=40000,
(3) =58400+(2)40000-12600=85800,
(12)= (7) 7800+25000+77000+280000+48300=438100,
(11)=320+(3) 85800+32600+74380+245000=438100=(12)。
(期末，借方余額=貸方余額)