Input estimated annual expenses into all of the appropriate expense columns. (toolsformoney.com)
I also «close out» previous year expenses at the top so I can bring over past balances, and close them out (to equity) so income and expense columns start at zero before the first transaction of the year. (biggerpockets.com)
All you need are Revenue and Expenses columns; you can add line items as you go. (inc.com)