Balance money in hand is the LAST number in Balance column and that is it.
Adding up the spent money and balance money in two columns would not be correct! :nono:
For example, take the same amount of 50 in hand:
Spent .............. Balance
20 .................... 30
10 ..................... 20
10 ..................... 10
10 ...................... 0
______________
50 .................... 60
Where from 10 rupees ???!! :faint: