The missing example sentences

In such a situation, total bills receivable account and total bills payable account can be prepared and the missing figureures ascertained as the balancing figureures.In such a situation, the formula of the ratios will help in working out the missing figureures.However, in case of a balance sheet the possibility of omission of any item is remote because in case of an omission, the balance sheet will not agree and the accountant will trace the missing item from accounting records.