how do I calculate net adjustment

20-2 Oceanview Marine Company 20-1 Cash Leadsheet December 31, 2018 MT 4 14.2020 2017 2018 % Change unt Number and Name 2018 Net Adjusted (before Balance Balance Adjustments Balance adjustment) Petty cash 200 PY 200 G/L O 200 0.00% Py Bank, payroll 2,000 PY 2,000 G/L O 2,000 20-5 0.00% Py Bank, general 1,087,778 PY 1,317,896 G/L 21.15% Total 1,089,978 1,320,096 21.11% F F mark legend Agreed to general ledger. Agreed to prior year's workpapers. Footed without exception. Current workpapers - tests of balances + P