jin joshtonis the sole proprietor of Seasonal Fisheries and Landscaping (KSFL). KSFL operates in the traditional territories of the Gitxsan First Nation in northern British Columbia. has collected the following data for the December 31 adjusting entries. LOADING...(Click the icon to view the adjusting entries.) Required 1. Journalize the adjusting entry needed on December 31 for each of the items affecting Seasonal Fisheries and Landscaping. Assume KSFL records adjusting entries only at the end of the year. 2.