Answer
Total both sides of each money column. The difference (balance carried down, c/d) makes the two sides equal and is brought down (b/d) as the opening balance for the next period. A debit balance b/d means cash/bank in hand; a credit balance b/d on the bank column means an overdraft.
Bank column: receipts 5,000, payments 4,200
Balance c/d 800 (credit side to balance)
Balance b/d 800 debit (cash at bank)Real-world example At month-end the cashier balances the cash book, carrying down an 800 debit bank balance representing funds at the bank.