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That's the same way I started, the went to (Lotus) @if(round(blah blah blah,3)" ","NOT BALANCED"). Just a blank cell (" ") if balanced, but if it isn't ("NOT BALANCED") - much easier to see quickly. And the rounding to 3 places always caught the discrepancies of mis-entering the cents (ie. 125.513). Incidentally, that was a problem the old "spreadsheet based" ATX had. Formula "display" rounding to 2 places, but the formula itself did not round.

Outside of us dinosaurs, I wonder who still knows (or gets taught) that if the out-of-balance amount is divisible by 9 that somewhere two numbers are transposed in the different columns?