Form 990 (2007 & prior) Part IV, Balance Sheet PerfectionThis shows two examples of a portion of Form 990 (2007 & prior) Part IV, balance sheet perfection.The first example shows:Line 60 Column (B), Accounts payable and accrued expenses, shows 53,000.Line 61 Column (A), Grants payable, shows 62,000.Line 64a Column (B), Tax-exempt bond liabilities, shows 35,000.Line 64b Column (A), Mortgages and other notes payable, shows 55,000.Line 66 Column (A), Total liabilities, shows an edited amount 117,000.Line 66 Column (B), Total liabilities, shows an edited amount 88,000.Text box states Compute Line 66, Columns (A) and (B). Add Lines 60 through 65 for each column.The second example shows:Line 59 Column (A) Total assets, shows 100,500.Line 59 Column (B) Total assets, shows 155,000.Line 73 Column (A) Total net assets or fund balances, shows an edited 100,500.Line 73 Column (B) Total net assets or fund balances, shows an edited 155,000.Text box states Compute Line 73 columns (A) and (B). If line 59 is the only line with an amount, leave Line 66 blank and edit line 59 to line 73 for each column.