Looking at similar projects for reference, I keep seeing inconsistent answers, so I'm confused about something.  Specifically, is the "Accumulated Depreciation" (AC) logging correctabout?

 

I have seen some people's work where on the "Trial Balance" sheet, AC is listed in the Credit column as "(45.83)".  I thought it should be in the Debit column as "45.83".  Depending on which way it is listed in the Trial Balance will affect the balance totals.  Also, on the Balance Sheet I HAVE to list it as "(45.83)" to make it balance.  Are my Trial Balance and Balance Sheets correct?

     

AutoSave OFF Home Insert 1 2 3 4 Excel File Edit View Insert Format Tools Data Window Help C Draw Page Layout Paste B19 D Calibri (Body) U B I Ready fx 5 Revenues 6 Service Revenue 7 8 9 10 Operating Expenses: 11 Rent Expense 12 Business License Expense 13 Depreciation Expense 14 Insurance Expense 15 16 Advertising Expense 17 Wages Expense 18 Utilities Expense 19 20 Total Operating Expenses: 21 22 Net Income 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 Total Revenues A A Company Income Statement For Month ending 3/31/20XX Repairs and Maintenance Expense V General Journal V 11 Accessibility: Investigate V Formulas Data Review View Ledger Accounts V v $ $ $ $ ssss $ $ $ $ $ $ A^ A A B 6,225.00 6,225.00 950.00 250.00 45.83 750.00 95.00 500.00 275.00 135.00 3,000.83 3,224.17 Trial Balance C D Income Statement X Funderburk-Phil-Milestone-Five Automate Wrap Text v E Merge & Center v Tell me F G Accounting % V H Statement of Stockholder Equity | .00 .00 .0 J Conditional Format Formatting as Table K V Balance Sheet L Cell Styles M Closing Entries N Insert Delete + O 18:08 Format P Q II V I AP R Comments O Find & Select v Sort & Filter Sat Apr 1 9:24 AM S T + Share Analyze Data U 100%