Leave a line when turning to the next page, write "Turn to the next page", and turn the balance and borrowing direction to the next page. On a new page, write "carried forward from the previous page" on the first line, and record the balance carried forward from the previous page and the borrowing direction. If the end of one page happens to be the end of the month, you can go to the next page and write the total of this month and this year.
Draw a red line below the total debit amount of the current month and this month, and draw a red line below the cumulative and this month's summary. For the annual settlement and handling of annual settlement, a double red line should be drawn below the cumulative column of June+February in 5438 to indicate the closing of accounts, and the words carried forward to the next year should be indicated in the summary column of the next line. Fill in the balance to be settled to the next year, and draw a diagonal line at the unused account box carried forward to the next year to indicate that this column is blank.