Prepare work sheet showing trial balance, adjustments, adjusted trial balance, income and balance sheet.

Set up 11 columns for your worksheet.
Column 1 is the name of your Accounts
Columns 2 & 3 is your Trial Balance
Columns 4 & 5 is for your Adjustments
Columns 6 & 7 is your Adjusted Trial balance
Cloumns 8 & 9 is for the Income Statement
Columns 10 & 11 is for your Balance Sheet

Columns 2,4,6,8,10 are your Debits
Columns 3,5,7,8,11 are your Credits
The accounts in the Adjusted Trial Balance transfers to the Income Statement & the Balance Sheet
The difference in Debits and Credits in the Income Street goes into the Balance Sheet as Retained Earnings.