I am a visual learner, I would loke to know if I can get sample of recording adjusting enteries and closing enteries

I would suggest that you do an advanced search - one each for "adjusting entries" and "closing entries". You will see the option to do advanced search at the top of the page. Type the two phrases in the box where is says search by keyword, and then hit the "search now" button. All kinds of examples will come up.