The info provided in Post #1 did not provide enough information to come to any other conclusion, however I'm not here to argue this.
The following may give you some inspiration but it requires some extra work on your behalf. In cell F4 enter the formula "=If(D4<>"",Match(D4,$E$4:$E$10,0)+3" and fill down. In Cell G4 enter the formula "If(E4<>"",Match(E4,$D$4:$D$10,0)+3)" and fill down and in Cell H4 enter the following "If(Or(F4>0,E4>0),"Matched","") and fill down.
By this stage you should see "Matched" for those balances that have an equal Credit and Balance
The following code should then apply a filter based on the criteria "Matched" and hopefully delete those visible rows. Not tried here so only do this on a dummy sheet to determine the results
Sub DeleteMatchedRows ()
'Apply filter to a Range and delte visible rows
Dim ws as Activesheet
Dim trgRng as range
Set trgRng = Activesheet.Range("B4:H10") <---- change to suit ledger area
With trgRng
.Autofilter, Field:= 8, Criteria:= "Matched"
Application.DisplayAlerts = False
.SpecialCells (xlCellsTypeVisible).Delete
Application.DisplayAlerts = true
End With
ws.ShowAllData
End Sub