Balance

Try as I might — and believe me, I've tried! — I just cannot seem to keep my business checking account balanced. It isn't as though I use it all that often (my publishing business hasn't been particularly active over the past several years) but every so often it inevitably ends up a few dollars different from my bank statement, and no matter how often I reexamine the records it doesn't seem to make any difference. I end up having to manually adjust the balance.

It can't be that difficult, can it?