test.js

  $(".grid input:checked").each(function(e){
      var isPending = $(this).parents("tr:first").hasClass("pending");
      var value = currencyToFloat( tr.children(".value").html() );

      if (isDebit(value)) {
        adjustDebit(value);
      } else if (isCredit(value)) {
        adjustCredit(value);
      }
  });

  function adjustDebit(value) {
    if (isPending) {
      pendingDebits += value;
    } else {
      debits += value;
    }
  }

  function adjustCredit(value) {
    if (isPending) {
      pendingCredits += value;
    } else {
      credits += value;
    }
  }