inetrucelon (c) ... complnted far you Critical into for you ... In financlal statements (like below) the lett column lists the accounts names. The right two columns are NOT debit or credit. The center column is for "detalls" (individual acct amounts or subtotals) while the right-most column is for totals. (btw - the green column is something f just placed there for instructional purposes - it is nof part of a financial statement. .