Open the Balance form. Each row shows an Expected number from your entries. You type the real number from your bank app.

You check four groups: Cash, Receivables, Payables, Owner equity. Switch months with the period picker at the top.

Cash lower than expected? That is small spending you skipped. NapkinLedger adds it to costs and locks profit.

Cash higher than expected? Extra money came in. Same fix, opposite direction.

Debts differ? NapkinLedger corrects who owes what.

Use Small purchases folder reference to note where the small receipts live, like Shoebox Q1. Re-opening a confirmed month updates it. History shows old and new side by side.