1) Note the total adjustments (indicating increases or decreases) that require recording for each category below. Account Category Amount to Adjust Increase or Decrease? Sales 0 Gross Prot 32,003.40 Decrease Operating Expense 32,003.40 Increase Net Income 32,003.40 Decrease Current Assets - Fixed Assets 32,003.40 Decrease Total Assets 32,003.40 Decrease Current Liabilities 32,003.40 Increase Total Liabilities 32,003.40 Increase Equity 0