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This tutorial demonstrates how to create a basic checkbook in Mac Numbers, which is a running record of deposits and withdrawals from a checking account. The key challenge is calculating the current balance for each transaction. This serves as a good introduction to using formulas in Numbers. The process involves using a blank template, labeling columns, and including a unique identifier such as the check number. Check out MacMost.com/patreon for more information on exclusive content and course discounts.