1. © 2000 South-Western Educational Publishing SUPPLIES ADJUSTMENT ON A WORK SHEET 1 2 3.Label the two parts of this adjustment with a small letter a in parentheses, (a). 1. Write the debit amount. 2.Write the credit amount. 3 Lesson 7-2, page 161

2. © 2000 South-Western Educational Publishing PREPAID INSURANCE ADJUSTMENT ON A WORK SHEET 1 2 3.Label the two parts of this adjustment with a small letter b in parentheses, (b). 1. Write the debit amount. 2.Write the credit amount. 3 Lesson 7-2, page 162

3. © 2000 South-Western Educational Publishing PROVING THE ADJUSTMENTS COLUMNS OF A WORK SHEET 1 2 3.Rule double lines. 1. Rule a single line. 2.Add both the Adjustments Debit and Credit columns. 3 Lesson 7-2, page 163

4. © 2000 South-Western Educational Publishing T ERMS REVIEW adjustments Lesson 7-2, page 164