any easy way to learn b.r.s plsss reply...
Start from the balance of one book, you have to reach the balance of the other book.
Remove all the things (by addtion or subtraction) which are in First Book, but not in Second Book.
Include all the things (by addtion or subtraction) which are in Second Book, but not in First Book.
Some amounts are in both Books, but amount is different in both, then accept the balance in Second Book, and remove the balance in First Book.