Adjusting Entries Case 1 Now it is time to make some adjusting journal entries. Based on what you learned in the text using the Sample Company, you are to make the following changes to the Case 1 company you modified in Chapter 8: 1 Open and review your previously customized report named Trial Balance 1/31/18 2 Record the appropriate adjusting journal entries on 1/31/18 based on the following: a. An inventory of supplies reveals that only $75 of supplies remain as of 1/31/18.