Thank you for your reply.

I understand understand what you have said.

A picture of my quickbooks attempt to implement your suggestions and the brokerage statement used for data are attached. They have been combined into one PDF because only one attachment is allowed in a Community Reply.

I would be extremely grateful if you could take a quick look and see if I have it correct.

Two concerns:

• The “Cash and Cash Investments” of 7,995.92 on the Balance Sheet does not match the                            “Cash and Cash Investments” of 7,957.86 on the Brokerage Statement.
• Putting Securities as negative Assets on a Balance Sheet seems contradictory.                                            To me, an Asset implies a positive thing.

For all  I know, these two “concerns” may be perfectly normal and I am worrying for nothing.

Please let me know if I have finally gotten “Pending Settlement” correct.

Notes:  Pending Trades are located at the very end of the brokerage statement.

            I sell short more Options than I trade long. Thus, the negative number for Options (185.12).

Thank you for your help

Steve