All cash disbursements that are written through the last business day of the accounting interval should be posted to their appropriate accounting classifications. The physical act of closing of the CDJ is a rather mechanical manipulation after the last entry has been posted. A double line is then drawn under the final numerical inscription for the period. The next item to consider is footing the columns. This is accomplished by adding the numerical values in each column or category and insuring that the total of the disbursement amount column equals the individual subtotals of all the remaining columns. The last entry to be made is transferring this revised balance to the top of the next month on the next page.