In the Balance column (specifically cell F5), the MS template uses the
formula
=IF(AND(ISBLANK(D5),ISBLANK(E5)),"",F4-D5+E5)
A safer formula would be
=IF(AND(ISBLANK(D5),ISBLANK(E5)),"",ROUND(OFFSET(F5,-1,0)-D5+E5,2))
and copy it down.
ROUND(,2) avoids accumulation of binary approximations to decimal
fractions that cannot be exactly represented in binary. OFFSET(F5-1,0),
instead of F4, insures that if you have to insert an entry you will
still get the correct balance.
Jerry