Sequence Ordering

A bookkeeper is reviewing the ledger entries for a freelance consulting business. The bookkeeping software has flagged two transaction adjustments that need to be manually verified using the subtraction property (a−b=a+(−b)a - b = a + (-b)):

  1. Reconciling a cash payout of 13 dollars from an initial cash reserve of 21 dollars, represented by the expression 21−13{}21 - 13.
  2. Recording an additional 7 dollar fee on an overdrawn business account that currently has a negative balance of 11 dollars, represent

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Updated 2026-09-19

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