Use a blank Excel worksheet to create a trial balance sheet. In row A, add the titles for each column: "Account Name/Title," in column A, "Debit," in column B and "Credit" in column C.

Open a new Excel spreadsheet. Enter "Account" in cell A1. Input "Debits" in cell B1 and "Credits" in cell C1. Input each account name into a separate cell of column A.

Use Excel’s “Get Data from Folder” feature to import and combine multiple trial balance files into a single query. Clean and transform data using Power Query to prepare it for analysis.