Q. Show Journalizing adjusting entries?

Subsequent to completing Micro Train's financial statements from the work sheet you should enter the adjusting entries in the general journal and post them to the appropriate ledger accounts. You would make these adjusting entries as you learned in section 3 except that the work sheet is now your source for making the entries. The making of a work sheet doesn't eliminate the need to prepare and post adjusting entries because the work sheet is only an informal accounting tool and is not part of the formal accounting records.

The numerical notations in the adjustments explanations and at the Adjustments columns the bottom of the work sheet identify each adjusting entry. The Adjustments columns show every entry with its appropriate debit and credit. Micro Train's adjusting entries since they would appear in the general journal after posting are