Case Study 12 Ms. Kraus, the bookkeeper of a nursing facility, is entering charges into their appropriate journals when she comes across one that is not earmarked for a specific account. She phones the manager who submitted the invoice associated with the charge, but the manager is not sure which account it should come from. After further consultation with the business manager, Ms. Kraus selects the account she thinks most appropriate and continues entering charges. Because the facility uses an accrual accounting system, Ms. Kraus must make an adjusting entry to account for a cash disbursement this month for supplies that will actually be consumed over the next several months. It being the end of the month, Ms. Kraus then posts all of the information in the various journals into a summary report. She then observes that the debits and credits for the period are not equal, so she proceeds to track down several errors in the journals. Finally, they balance, and she is able to prepare the gain/loss statements. 1. What document would Ms. Kraus most likely consult to choose the most appropriate account for a charge? 2. In which journal would Ms. Kraus make the adjusting entry related