The amount remaining due from one person to another on a settlement of the accounts involving their mutual dealings ; the difference between the two sides (debit and credit) of an account. A balance is the conclusion or result of the debit and credit sides of an account. It implies mutual dealings, and the existence of debt and credit, without which there could be no balance. Loeb v. Keyes, 156 N. Y. 529, 51 N. E. 285; McWilliams v. Allan, 45 Mo. 574; Thillman v. Shadrick, 69 Md. 528, 16 Atl. 138. The term is also frequently used In the sense of residue or remainder; as when a will speaks of “the balance of my estate.” Lopez v. Lopez, 23 S. C. 269; Brooks v. Brooks, 65 111. App. 331; Lynch v. Spieer, 53 W. Va. 426, 44 S. E. 255.