Explain the comparison that Churchill makes in the last sentence of the passage. How is the content of the passage similar to a bookkeeper's balance sheet, which is
a summary of what a company owns and owes as well as how much people have
invested in the company? Then analyze how the comparison helps Churchill fulfill
his purpose of persuading the British people to stand firm despite recent setbacks.
Support your ideas with specific details from the passage.

The comparison, which Churchill makes about the bookkeeper's balance sheet in the last sentence of the passage, is that the capabilities of the British people to wage the war against the German Nazis are equally balanced by the inevitable dangers she faces and the resilience of the people.

Prime Minister Churchill declared war against Germany during the second world war, which lasted from 1938 to 1945.

In financial accounting, the financial position of an entity at a given time is captured by the balance sheet.  It lists the assets (resources or capabilities) that the entity has and the sources (including equity and liabilities) which finance the assets. The similarities of the passage to a bookkeeper's balance sheet are:

Similarly, Churchill listed the capabilities of the British Forces to include

He balanced these capabilities partly with her equity:

He did not overlook the liabilities, which included:

Thus, he actually balanced the assets (what Britain owns) with the liabilities and equity (what Britain owes), thereby presenting a balanced perspective of the British position during the second world war, like a balance sheet of a business entity. By so doing, he was able to persuade the British people to not only fight on courageously, but to win the war over Nazi Germany.

Read more about Churchill and the bookkeeper's balance sheet here:

the flighty purpose never is o'ertook / unless the deed go with it"