https://books.google.com.lb/books?id=BwIeCgAAQBAJ&pg=SA3-PA12&lpg=SA3-PA12&dq=P3-7A+accounting+swisher+co.+trial+balance&source=bl&ots=ewtIZGTuaN&sig=D5ol_gTePWGTYfPsuMtKD8KjqLU&hl=en&sa=X&ved=0ahUKEw...