It shows an account's balance at a specific point in time by looking at its general ledger. In a trial balance, all major accounting items are included, such as liabilities, revenues, expenses, assets, gains, and losses. A general ledger identifies the balance of credits and debits based on the transactions recorded at a particular point in time. Using Gen Balance Sheet Software, you can easily merge two trial balances. Professionals can also benefit from the software. Please visit: https://blog.saginfotech.com/how-merge-two-trial-balances-gen-bal-software