A Trial Balance is often used to identify events that need adjusting entries Below is a Trial Balance as of July 31, XX, for Les Cash and his wife Mora. Together they own and operate the Cash Inn Determine which of the accounts would require adjustment 0(i.e. an adjusting entry) at the end of the current one month period for the Cash Inn Do not attempt to determine the amount of the adjustment, but DO specify the accounts in a General Journal entry that would be required by the adjustment Include the proper measurement date in creating the entry