Requirement 1. Journalize the adjusting entry needed on December 31 for each of the items affecting Landscaping. Assume records adjusting entries only at the end of the year. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. Each Friday, pays employees for the current week's work. The amount of the weekly payroll is for a five-day workweek. This year December 31 falls on a . will