Provide journal entries to be made on January 1 and December 31 of this first year. Note: If a journal entry isn't required on any of the dates shown, select "N/A-debit" and "N/A-credit" as the account names and leave the Dr. and Cr. answers blank (zero). Note: Indicate a subtraction in the cash flow statement with a negative sign in the Amount column. Note: If an item is not included in the cash flow statement, enter zero (leave blank) in the Amount column, and enter "N/A" in the Cash Flow Section column