malize the adjusting entries using the letter and December 31 date in the date column. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) es of $1,500 Accounts and Explanation Debit Credit Requirements R 1. Journalize the adjusting entries using the letter and December 31 date in the date column 2. Post the adjustments to the T-accounts opened for you, entering each adjustment by letter Show each account's adjusted balance. Print Done X