Enter the adjustments in the adjustments columns of the worksheet. Key adjusting entries by letter. Total the debit and credit columns. In the following step, calculate the adjusted balances, enter them in the adjusted trial balance columns on the worksheet, and again, total the debit and credit columns. Be sure to enter the inventory adjustments in the correct order. (Abbreviation used: Acc. Dep. = Accumulated Depreciation; Dep. Exp. = Depreciation Expense). More info