For advanced users, you may refer to the MOOC Course and the academic monograph.How does zk-STARK work? We create a Merkle tree using the hash of each user's account as the leaves. Each account shows balances in USD for various tokens (e.g., BTC, ETH). To handle these balances, we separate its balances into non-negative equities and debts for each token. This way, we only work with positive numbers, making it easier to handle calculations and avoid errors.