Prepare journal entries to record items (a) through ( f ) above [ignore item ( g ) for the moment]. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations.) Journal entry worksheet Note: Enter debits before credits. repare journal entries to record items (a) through ( f ) above [ignore item (g) for the moment]. (If no entry is required for ransaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations.) Journal entry worksheet