To create a workbook with a manual entry trial balance, you should choose the Stored directly in the workbook in Excel ('manual entry') option in the New Accounts Workbook dialog. You cannot change this option retrospectively because there are separate templates for the manual and linked entry methods.
The cells containing numbers throughout a manual entry workbook use simple Excel formulas linking them to a TB sheet in the same workbook.
See also:
Matching the rows in the TB sheet to your requirements
Entering adjustments using journal dialogs
