In a SpreadSheet i.e. Particulars, Opening Balances, Cheque Payments, Petty Cash, Receipts, Journals and Trial Balance all are balanced off except the Trial Balance. Q.1. Do I take fiures from all the accounts mentioned or only from the Journal entries?
Q.2. The Opening Balances were given before hand, do I also include it in the Trial Balnce or leave it out?

The Trial Balance will only contain the ending balances of each account. Beginning balances are used as a starting point for each account and you increase or decrease the account balance for each transaction until you get to your ending balance.

Your starting balances or opening balances will be your ending balance in a previous acocunting period so your ending trial balance should balance. After your post closing balance sheet your income statement accounts should be at a zero balance. This is your starting point for the next accounting period.