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$2600 Debit balance
In the first month of operations, company's have zero balance. After the posting of different entries , some accounts balances got settled automatically but some accounts needs to be settled to know the balance in the end of the month.
Cash account debit means increase in cash or incoming of cash whereas credit means decrease of cash or outflow of cash from the organization.
In the end of the month debit balance is $27500 and credit balance is $24900 therefore account balance is $27500-24900 = $2600 debit.
When the account debit balance exceeds the credit balance, the account has debit balance.
This process is known as balancing of general ledger.
Balancing of account means finding difference between the debits and credits , which means for balance of ledger all debits must be equal to all credits.
To know more about balancing of ledger :
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