variety of computer programming languages in the present case c and visual basic were used to ensure windows compatibility and cross platform operation with a majority of credit union computer systems which are unix based the software includes a graphical user interface that provides simple and convenient navigation 0074 fig1 illustrates a flow chart of the method according to the present invention the method begins at step 100 with the downloading or other manner of inputting the general ledger statement g l statement and the corporate statement typically the general ledger is maintained on a mainframe computer running a unix operating system and the g l statement may be formatted in any number of different formats depending on the credit union 39 s data processing solution for example the data may be formatted as eds u00ae flagship data aftech c u processing edf eds charlotte fiserv galaxy fitech ics summit symitar users ultradata xp focus or others an example page from a g l statement is shown at fig2 in contrast the corporate statement is a monthly transaction record issued to subscribing credit union members by a regional corporate credit union acting as a service provider such as the mid atlantic corporate federal credit union an example page from a corporate statement is shown at fig3 in both cases the downloading may be accomplished online or simply by writing the contents of both the statement and the general ledger to tape or disk storage at step 105 both the g l statement and the corporate statement are reformatted to unify the data fields and positions of the fields the fields used are essentially as shown in fig3 and include transaction date effective date description debits credits balance at step 110 the.