Display only the last value in a range

[scaffdog845]

All,

I'm trying to use Excel for my accounting homework. I've worked almost everything out except for one small issue with my General Ledgers. I'm attaching a sheet that has 2 ledger templates, one for a DEBIT normal balance and one for a CREDIT normal balance. I'm looking for a formula that would show the last listed value in either Column G or H and list it in the Balance in the appropriate column. In this example (G20) should show 300 and (H39) should show 300, however if the last entry for 1,000 was removed from either ledger the balance side would change and need to be reflected properly.

If anyone could help it would be greatly appreciated.

Steve