when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Date Account Titles and Explanation

Jan. $31$

$($to adjust interest expense$)$

Jan. $31$

$($to adjust salaries and wages expense$)$

Jan. $31$

Debit

Credit

Credit

Jan. $31$

$[$

$($to adjust interest expense$)$

r