The worksheet of Jobs are Us Employment Service follows but is incomplete.

Requirements

1.	Calculate and enter the adjustment amounts directly in the Adjustments columns. Use letters a through d to label the four adjustments.
2.	Prepare each adjusting journal entry calculated in Requirement 1. Date the entries and include explanations.

Requirement 1.

Calculate and enter the adjustment amounts directly in the Adjustments columns. Use letters a through d to label the four adjustments.

The balance sheet accounts have only been assigned one possible letter reference, in order, (a, b, c, or d). To determine the letter reference to use for each adjustment, first determine the balance sheet account affected and then select the corresponding letter reference to adjust the applicable income statement account.

Requirement 2.

Prepare each adjusting journal entry calculated in Requirement 1. Date the entries and include explanations. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.)

Journalize adjustment (a) from the worksheet you prepared in Requirement 1.