Looking at the expected results prompts few questions:

😎

1. Is this dataset for a single account?

2. Why would an earlier record be assigned the beginning balance from a later record, ie. row 10, 18?

3. Can you explain why a Accounts Payable account receives the beginning balance of an cash account from the same month? (row 19)

To obtain the results in the Expected results spreadsheet, simply do a self join on Trial_Balance_ID = Trial_Balance_ID - 1. Must say it seems illogical to me though.