jqueryはバランスの数値を計算します

次のようなことができます：

注： <th>   <thead> にあるべきです

var currentBalance = 0;
$('table tbody tr').each(function() {             //Loop thru each row
  var payment = -$(this).find('.payment').text(); //Get the value of payment and make the value negative number
  var receipt = +$(this).find('.receipt').text(); //Get the value of receipt and make the value positive number
  currentBalance += payment + receipt;           //Just add the values
  $(this).find('.balance').text(currentBalance); //Update .balance
  //Check currentBalance  is less than 0, if it is add the class red
  if (currentBalance < 0) $(this).find('.balance').addClass('red');
});

table {
  font-family: arial, sans-serif;
  border-collapse: collapse;
  width: 100%;
}
td,
th {
  border: 1px solid #dddddd;
  text-align: left;
  padding: 8px;
}
tr:nth-child(even) {
  background-color: #dddddd;
}
/* For red color */
.red {
  color : red;
}

<script src="https://ajax.googleapis.com/ajax/libs/jquery/2.1.1/jquery.min.js"></script>
<table>
  <thead>
    <tr>
      <th>Sl.No</th>
      <th>Date</th>
      <th>Purpose</th>
      <th>Debit</th>
      <th>Credit</th>
      <th>Balance</th>
    </tr>
  </thead>
  <tbody>
    <tr>
      <td>1</td>
      <td>25/05/2018</td>
      <td>received cash</td>
      <td class="payment">0</td>
      <td class="receipt">5000</td>
      <td class="balance"></td>
    </tr>
    <tr>
      <td>2</td>
      <td>26/05/2018</td>
      <td>paid cash</td>
      <td class="payment">200</td>
      <td class="receipt">0</td>
      <td class="balance"></td>
    </tr>
    <tr>
      <td>3</td>
      <td>27/05/2018</td>
      <td>received cash</td>
      <td class="payment">0</td>
      <td class="receipt">1000</td>
      <td class="balance"></td>
    </tr>
    <tr>
      <td>4</td>
      <td>28/05/2018</td>
      <td>paid cash</td>
      <td class="payment">10000</td>
      <td class="receipt">0</td>
      <td class="balance"></td>
    </tr>
  </tbody>
</table>