Yes you have to figure out the normal balance for each and the adjusting entries

REINFORCEMENT ACTIVITY 1, Part A (continued) ACCOUNT 310 CN Jasmine Quinn, Capital CHE BALANCE 1 Aug 1 18 0 0 0 0 2 2 6 000 3 18 od 20 260.00 18 5 60.00 31 3 170 000 31 ACCOUNT NO 320 CONT Jasmine Quinn, Drawing BALANCE DERIT CREDIT DEBIT 1 Aug. 15 31 31 50 000 1 20 000 500.00 1 70 000 2 3 1 70 000 ACCOUNT Income Summary ACCOUNT NO. 330 POST DET CREDIT DATE DEBIT CREDIT 3 Aug. 31 10 3 2 0.00 22.60 00 31 10 32000 80 6000 2 2 6 000 3 31 3 ACCOUNT Sales ACCOUNT NO. 410 POST BALANCE ITEM DEBIT DATE CREDIT DERIT CREDIT Aug. 31 2 10 32 000 10 32000 31 3 10 3 2 000