How do you journlize the adjusting entries? Please explain in detail I am really confusted.

Adjusting entries are entries that are made at the end of an Accounting period to match Expenses to Revenues in the period. An example of an adjusting entry is for supplies used during the period.

Debit Supplies Expense for the amount used
Credit supplies for the amount used.

An adjusting entry affects one Income Statement Account and one Balance Sheet account.

Other common types of Adjusting entries are for: Depreciation, Salaries, and Revenue.