Write: Make sure your response addressing the following questions is more than 200 words and that you include an in-text citation or a brief quote from the reading material where appropriate. What are adjusting entries and why are they made? Explain your statements. Prepare the original journal entries and the adjusting journal entry for each of the four groups of adjusting entries. Your journal entries for each of the four types should include two entries. The first entry will establish the account and the second entry will adjust the account.