| What you need to do is…
For the 6 adjusting entries, you need to make 6 journal entries.
So for number 2, you would:
What was done:
Dr. Cash 530
Cr. AR 530
What should have been done:
Dr. Cash 350
Cr. AR 350
What needs to be done to fix the mistake:
Dr. AR 180
Cr. Cash 180
(530-350) = 180
Now, once you make Journal Entries for all 6 of them, add those changes to the accounts and changes the numbers on the trial balance.
Do not but ADJ on the adjusted trial balance.
Only final new numbers should be there…so there should be 1, new number for cash.
Cash will be 2,600 – 180 and plus or minus any other changes from the other adjusting entries, if any. | 
Linear Mode
