Well, speaking as an ex-accountant, as long as the figures on the side nearest the window add up to the same as the figures on the side nearest the filing cabinet, I don't really care what they are!
Just bring me another cup of coffee ......
(9 is a good figure. If you ever have a discrepancy which divides by 9, then you've reversed a figure somewhere in your listings. For example, if you have a difference of 27 in your reconciliation, well, that divides by 9. What you'll find is that you've written 63 somewhere instead of 36, or you've written 58 instead of 85 .... works every time!
)