31 AE1). If you feel that an entry is not required for any of the items listed above, record "No entry required", and give a short rationale for your decision (use the number from the event list above (e.g., #3) to identify the event but do not give it an adjusting journal entry number). If you feel other (additional) adjusting entries need to be made, please add them last and give them a letter (e.g., Mar 31 AE-A)