Balance the books means make financial records correct or make income equal expenses. This answer is correct because the expression has a fixed figurative meaning in English. In an SSC idiom question, students should match the whole phrase with its accepted meaning rather than translate each word separately.

• Classroom example: Balance the books can refer to a situation involving make financial records correct or make income equal expenses.
• Story example: A writer may use Balance the books when describing a situation involving make financial records correct or make income equal expenses.
• Exam example: When a sentence contains Balance the books, choose the meaning “make financial records correct or make income equal expenses.”