Required 1 Required 2 Prepare the journal entry at the beginning of 2021 to record the change in principle. (If no entry is required for a particular event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet < 1 Record the change in accounting principle. Note: Enter debits before credits. Event 1 General Journal Debit Credit Record entry Clear entry View general journal < Required 1 Required 2 >